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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 67 of HP GST Act empowers officers to inspect, search, and seize goods and documents to combat tax evasion.</h1> Section 67 of the Himachal Pradesh Goods and Services Tax Act, 2017, grants powers to a proper officer, not below the rank of Joint Commissioner, to inspect, search, and seize goods, documents, or things if there is reason to believe that tax evasion has occurred. The officer can authorize inspections of business premises, warehouses, or other locations. Goods or documents can be seized if they are relevant to proceedings, and provisions exist for their provisional release upon security or payment of taxes. Seized goods must be returned if no notice is issued within six months, extendable by another six months. The section also allows for the purchase of goods to verify tax compliance.
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