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of <h1>Section 67 Empowers Officers to Inspect, Search, and Seize Goods Under GST Act for Suspected Tax Evasion.</h1> Section 67 of the Delhi Goods and Services Tax Act, 2017, outlines the authority of officers, not below the rank of Joint Commissioner, to inspect, search, and seize goods, documents, or other items when there is suspicion of tax evasion or contravention of the Act. Officers can authorize inspections and searches, seize goods or documents, and seal premises if access is denied. Seized items must be returned within 30 days if not relied upon for notices. Goods can be released provisionally upon security or payment. The government may prescribe disposal methods for perishable or hazardous goods. The Code of Criminal Procedure applies to these actions with modifications.
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