Section 67: Tax Authorities' Powers for Inspection, Search, and Seizure Under Andhra Pradesh GST Act 2017 Explained

Section 67 of the Andhra Pradesh Goods and Services Tax Act, 2017, outlines the powers of inspection, search, and seizure by tax authorities. A proper officer, not below the rank of Joint Commissioner, can authorize inspections if there is reason to believe that a taxable person is evading tax or has contravened the Act. Officers can search and seize goods, documents, or other items deemed relevant to proceedings. Seized goods can be provisionally released upon bond execution or payment of applicable dues. If no notice is issued within six months, goods must be returned unless an extension is granted. The section also allows for the disposal of perishable goods and mandates adherence to the Code of Criminal Procedure for search and seizure activities.

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