Section 67 - Power of inspection, search and seizure.

Search and seizure powers under GST enable officers to inspect premises and seize goods and documents for tax evasion.

Section 67 authorises a proper officer (not below Joint Commissioner) to inspect premises and, where goods or documents relevant to proceedings are suspected to be secreted, to search and seize them; officers may restrain removal of goods, seal or break open premises or devices, allow copying of seized documents subject to investigative prejudice, provisionally release goods on bond or security or on payment of tax, and must return goods if no notice is issued within the prescribed period; the Code of Criminal Procedure's search-and-seizure provisions apply with a substitution of 'Commissioner' in a specified clause.