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of <h1>Joint Commissioner Can Authorize Inspections, Searches, and Seizures Under Puducherry GST Act 2017 for Tax Evasion Suspicion.</h1> Under the Puducherry Goods and Services Tax Act, 2017, a proper officer, at least at the rank of Joint Commissioner, may authorize inspections, searches, and seizures if there is reason to believe that a taxable person or business is evading tax or contravening the Act. This includes inspecting business premises, seizing goods, documents, or books, and sealing premises if necessary. Seized goods may be released provisionally upon providing security or payment of dues. If no notice is issued within six months of seizure, goods must be returned, though this period can be extended. Perishable goods may be disposed of promptly. The procedure aligns with the Code of Criminal Procedure, with modifications.
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