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of <h1>Tax Officers Empowered to Inspect and Seize Goods Under Section 67 of Jharkhand GST Act 2017 for Evasion Checks.</h1> Section 67 of the Jharkhand Goods and Services Tax Act, 2017, grants authority to certain tax officers to inspect, search, and seize goods and documents when there is reason to believe that tax evasion has occurred. Officers can search premises, seize goods, and retain documents necessary for investigations. Seized goods must be returned if no notice is issued within six months, extendable by another six months. Perishable goods may be disposed of promptly. The law aligns with the Code of Criminal Procedure for search and seizure, substituting 'Commissioner' for 'Magistrate.' Officers may also conduct test purchases to verify tax compliance.
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