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of <h1>Section 67 Empowers Officers for Inspections, Searches, and Seizures Under Punjab GST Act 2017 to Tackle Tax Evasion</h1> Section 67 of the Punjab Goods and Services Tax Act, 2017 grants powers to officers, not below the rank of Joint Commissioner, to conduct inspections, searches, and seizures when there is a belief of tax evasion or contravention of the Act. Officers can authorize searches of business premises and seize goods, documents, or books deemed relevant to proceedings. Seized items must be returned within 30 days unless needed for ongoing inquiries. The Act allows for provisional release of seized goods upon bond execution and security furnishing. It also provides for the disposal of perishable goods and applies the Code of Criminal Procedure to search and seizure actions.
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