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of <h1>Section 67: Tax Officers Empowered to Inspect, Search, and Seize for Suspected Evasion Under GST Act 2017.</h1> Section 67 of the Uttar Pradesh Goods and Services Tax Act, 2017, grants powers to officers, at or above the rank of Joint Commissioner, to inspect, search, and seize goods, documents, or accounts if there is reason to believe tax evasion has occurred. Officers can authorize others to inspect business premises, warehouses, or other locations. Seized goods can be provisionally released upon security or payment of applicable dues. If no notice is issued within six months, seized goods must be returned, unless extended. The procedure aligns with the Code of Criminal Procedure, with modifications. The government can dispose of perishable or hazardous goods post-seizure.
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