Power of inspection and seizure enables tax officers to inspect, search and seize goods and documents to prevent tax evasion.

Senior State tax officers may authorise inspections, searches and seizures where there is reason to believe suppression of transactions, excess input tax claims or other contraventions aimed at evading tax. Officers may seize goods, documents, books and electronic records relevant to proceedings; seized documents not relied upon for notice must be returned within a prescribed period. Seized goods can be provisionally released on bond and security or payment of tax, with return mandated if no notice is given within the statutory period; specified perishable or hazardous goods may be disposed of promptly and inventory and seizure powers include breaking open premises and devices.

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