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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 67 of Tripura GST Act: Officers Can Inspect, Search, and Seize on Suspicion of Tax Evasion or Act Violation.</h1> Section 67 of the Tripura Goods and Services Tax Act, 2017, outlines the authority of officers to inspect, search, and seize goods or documents when there is a belief of tax evasion or contravention of the Act. Officers, not below the rank of Joint Commissioner, can authorize searches and seizures if goods or documents are suspected to be hidden. Seized goods can be released provisionally upon security or payment of dues. The Act mandates that seized items be returned within six months unless extended. It also allows for the disposal of perishable goods and applies certain provisions of the Code of Criminal Procedure to these actions.