Section 50, The Goods and Services Tax Act, 2009

(1) The Commissioner-General or an officer authorised inwriting by the Commissioner-General may seal, lock up or in any physical manner prevent any person from entering or gaining access to the premises of any person or taxable person who, there are reasonable grounds to believe has not paid the correct GST due or has made a false claim for refund of GST. (2) An officer in the performance of his duties under this Act may seek the assistance of the police.