Category: Inspection, Search and seizure under GST

1. The term ‘search’, in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something concealed or for the purpose of discovering evidence of a crime.
2. The search of a person or vehicle or premises etc. can only be done under proper and valid authority of law.

(ICAI FAQ PUBLICATIONS : – 06-09-2017 -INSPECTION, SEARCH, SEIZURE AND ARREST  : FAQ NO. 1)

The Goods and Services Tax (GST) was rolled out on 1st of July 2017. With the roll out of the GST, 22 states in India have abolished their check posts. The details are as under –

1. Andhra Pradesh 2. Arunachal Pradesh 3. Bihar 4. Gujarat 5. Karnataka 6. Kerala 7. Madhya Pradesh 8. Maharashtra 9. Sikkim 10. Tamil Nadu 11. West Bengal 12. Chhattisgarh 13. Delhi 14. Goa 15. Haryana 16. Jharkhand 17. Odisha 18. Puducherry 19. Rajasthan 20. Telangana 21. Uttar Pradesh 22. Uttarakhand

States where check posts are in the process of being abolished 1. Assam 2. Himachal Pradesh 3. Manipur 4. Meghalaya 5. Nagaland 6. Punjab 7. Mizoram 8. Tripura