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of <h1>Section 67 of Tamil Nadu GST Act: Inspection, Search, Seizure, Arrest Powers for Tax Evasion; Procedures for Handling Seized Goods.</h1> Section 67 of the Tamil Nadu Goods and Services Tax Act, 2017, outlines the powers of inspection, search, seizure, and arrest concerning tax evasion. A proper officer, not below the rank of Joint Commissioner, may authorize inspections and searches if there is reason to believe that a taxable person or entity has evaded tax or contravened the Act's provisions. Seized goods or documents must be handled according to specific procedures, including potential release upon bond execution or payment of dues. The section also allows for the disposal of perishable goods and mandates that seized items be returned if no notice is issued within six months. The section incorporates certain provisions from the Code of Criminal Procedure, 1973, and allows for test purchases to verify compliance with tax invoice issuance.
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