Section 67 of GST Act: Officers Can Inspect, Search, and Seize for Tax Evasion; Seized Goods Released on Bond or Payment.

Section 67 of the Central Goods and Services Tax Act, 2017, grants authority to officers, not below the rank of Joint Commissioner, to inspect, search, and seize goods, documents, or books if there is reason to believe tax evasion or contravention of the Act. Officers can authorize searches, seize goods, and retain documents necessary for investigations. Seized goods can be provisionally released upon bond execution or payment of applicable dues. If no notice is issued within six months of seizure, goods must be returned, unless an extension is granted. Provisions of the Code of Criminal Procedure apply, with modifications. The Commissioner may also authorize purchases to verify tax compliance.

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