GST What is a Search Warrant and what are its contents?

Raju Choudhary

Administrator
Staff member
#1
Ans. The written authority to conduct search is generally called search warrant. The competent authority to issue search warrant is an officer of the rank of Joint Commissioner or above. A search warrant must indicate the existence of a reasonable belief leading to the search. Search Warrant should contain the following details:
  • (i). the violation under the Act, ii. the premise to be searched,
  • (iii). the name and designation of the person authorized for search,
  • (iv). the name of the issuing officer with full designation along with his round seal,
  • (v) date and place of issue,
  • (vi). serial number of the search warrant,
  • (vii). period of validity i.e. a day or two days etc.