GSTに基づく捜索手続き｜CBICによる指示

It has come to the notice of the Board and Central Vigilance Commission that proper procedure of search operation and/or guidelines for recording the panchanamas/statements have not been followed by the proper officer. Such non-compliance tend to weaken the Judicial Scrutiny of the case in the long run. Any non-compliance in carrying out a search operation may make the entire search invalid or can make any important evidence or statement invalid.

Therefore, the Central Board of Indirect Taxes and Customs (“CBIC”) has issued the instruction/Guidelines vide Instructions No. 01/2020-21 [GST-Investigation] dated 02.02.2021 wherein it is specified that instructions given under Central Excise Intelligence and Investigation Manual (2004) holds goods even under GST.

Section 18 of Central Excise Act, 1984 contains provisions related to search. It states that all the searches should be carried out in accordance with the provisions of code of criminal procedure, 1973. Corresponding provisions of search are given under Section 67 of the CGST Act, 2017.

Therefore, CBIC has instructed that following guidelines should be followed while performing search operation under GST:

1. Valid and justifiable Reason of Search

The proper officer should have valid and justifiable reasons to issue search authorization and such reasons must be duly recorded in file. Further, search can be carried out only with a proper search authorisation duly given by the competent authority. If a proper officer is not having valid search authorisation then the concerned person may refuse search operation.

2. Document Identification Number (DIN)

Instructions related to issuance of Document Identification Number (DIN) should be followed without any failure. Please note that Quoting of DIN on all notices is mandated with effect from 8th November, 2019. Any  document issued without DIN shall be considered as invalid. (Circular No. 122/41/2019-GST dated 5ht November, 2020). DIN quoted on notice can be verified on https://esanchar.cbic.gov.in/DIN/DINSearch.

3. Search Warrant in the name of a relevant person

Search warrant is only valid to whom it is addressed and not any other person. Therefore, no search operation can be carried out where the warrant is issued for the premises of some other person. Further, When a search warrant has been issued in the name of a person who is already dead, in such a case authorised officer should report to the competent authority and get a new warrant in the name of the legal heirs.

4. Lady Officer in case of search operations

Lady officer should be part of the search team when the search is carried out of a residence.

5. Search in presence of proper witnesses

The search should be conducted in the presence of two or more independent witnesses preferably be the respectable inhabitants of the locality. In case no person from the locality wants to be the witness then persons from any other locality should be asked to be the witness. Further, In case of sensitive search then the PSU employees, Bank employees etc. may be included as witness of the search operation to maintain transparency and credibility. The witnesses should be enlightened about the purpose of the search and their duties.

6. Produce identity documents of Proper officer to the assessee

Before conducting the search of the premises, the proper officer should identify themselves by showing their identity cards to the person-in-charge of the premises. Also the personal search should be offered by the proper officers and witnesses before commencement of the search operations. After completion of the search, officers and witnesses should again offer themselves for their personal search.

7. Produce search authorisation to the person in charge

Before starting the search of any premises, the search authorization shall be executed and the same should be shown to the person in charge of the premises and such person should sign the search authorisation along with date. Signature of the witnesses along with date must be obtained on the body of search authorisation.

8. Panchnama for proceeding of the search should be made

A panchnama to show a truthful account of the proceedings of the search, should be made along with this the list of documents/goods/things recovered from premises. Further, following information must be recorded in panchnama without failure:

1. 捜索の開始および終了の日時。
2. 捜索開始前および終了後に、担当官および立会人が身体検査を申し出た事実。
3. パンチナマ（捜索調書）および付属書類の全ページに、捜索を許可した担当官が署名すること。
4. パンチナマの写しをすべての付属書類とともに施設の責任者に交付し、受領の署名を得ること。
5. 責任者が署名を拒否した場合は、立会人の面前で、パンチナマの写しを施設内の目立つ場所に掲示すること。
6. 施設に掲示したパンチナマの写真を記録として保管すること。

9. 機密性の高い施設における捜索のビデオ撮影

さらに、機密性の高い施設の場合、捜索の様子をビデオ撮影し、その旨をパンチナマに記載しなければならない。

10. 担当官の一般的義務

捜索を行う際、担当官は以下の事項を遵守すること：

• 納税者や関係者に対して配慮を示すこと。
• 捜索時にその場にいる人々の社会的および宗教的感情を常に尊重すること。
• 施設内にいる高齢者、女性、子供に対しては特別な配慮と注意を払うこと。
• 子供については、鞄の中身を確認した上で、登校を許可すること。
• 捜索対象の施設にいる女性が、慣習上公の場に出ることを避けている場合、捜索チームが立ち入る前に退避する権利を認めること。
• 施設内に体調不良者がいる場合は、医師を呼ぶこと。

11. 文書押収時の写し作成の機会

文書を押収する場合、関係者に対してその写しや抜粋を作成する機会を与えること。そのために、写しや抜粋を作成するための適切な時間と場所を提供すること。ただし、捜索担当官が、写しや抜粋の提供が捜査に悪影響を及ぼすと判断した場合は、提供を拒否することができる。捜索中に写しの作成が求められた場合は、その旨をパンチナマに記録すること。

12. 捜索終了後の一般的ガイドライン

適切に執行された捜索許可証は、捜索の結果とともに、許可証を発行した担当官に返却すること。

• 捜索に参加した担当官の氏名を、捜索許可証の裏面に記載すること。
• 何らかの理由で許可証を執行できなかった場合は、その旨を裏面に記載し、その写しを捜索を許可した担当官に提出すること。
• パンチナマの手続きが完了次第、速やかに施設から退去すること。