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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 67 Empowers Officers to Inspect, Search, Seize for Tax Evasion; Provisional Release Possible with Bond or Security</h1> Section 67 of the Uttarakhand 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 tax evasion has occurred. Officers can authorize others to inspect business premises and seize items suspected of being concealed. Seized goods may be released provisionally upon providing a bond or security. If no notice is issued within six months, seized goods must be returned unless an extension is granted. The law also allows for the disposal of perishable goods and applies procedures from the Code of Criminal Procedure, 1973, with modifications.
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