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of <h1>Tax Officers Empowered to Inspect and Seize Under Section 67 of Rajasthan GST Act for Suspected Evasion</h1> Section 67 of the Rajasthan Goods and Services Tax Act, 2017, grants powers to officers, not below the rank of Joint Commissioner, to inspect, search, and seize goods, documents, or books when there is suspicion of tax evasion. Officers can authorize inspections of business premises and seize goods or documents deemed relevant to proceedings. Seized items must be returned within 30 days unless needed for ongoing inquiries. Goods can be released provisionally upon bond execution or payment of dues. Perishable or hazardous goods may be disposed of promptly. The section aligns with the Code of Criminal Procedure for search and seizure, substituting 'Commissioner' for 'Magistrate.'
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