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of <h1>Authority to Inspect and Seize Goods Under Section 67 of Orissa GST Act for Suspected Tax Evasion</h1> Section 67 of the Orissa Goods and Services Tax Act, 2017 grants authority to officers, not below the rank of Joint Commissioner, to inspect, search, and seize goods, documents, or books if there is reason to believe that tax evasion has occurred. Officers can authorize inspections of business premises, transporters, or warehouses. If goods or documents are found to be concealed, they may be seized, with provisions for temporary release upon bond or payment of tax and penalties. Seized goods must be returned within six months unless extended. The section also allows for the disposal of perishable goods and applies certain provisions of the Code of Criminal Procedure.
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