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of <h1>Section 67 of Haryana GST Act: Powers for Tax Evasion Inspections, Seizures, and Arrests Explained</h1> Section 67 of the Haryana Goods and Services Tax Act, 2017, outlines the powers of inspection, search, seizure, and arrest for tax evasion. A proper officer, not below the rank of Joint Commissioner, can authorize inspections if there is reason to believe a taxable person or business is evading tax. This includes searching premises, seizing goods, documents, or accounts, and sealing premises if access is denied. Seized goods can be released provisionally upon security or payment of dues. If no notice is issued within six months, seized goods must be returned unless an extension is granted. Specific provisions apply to perishable goods, and the Code of Criminal Procedure is applicable with modifications.
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