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of <h1>Section 67 Empowers Officers for Tax Evasion Inspections and Seizures Under Maharashtra GST Act 2017</h1> Section 67 of the Maharashtra Goods and Services Tax Act, 2017, grants powers of inspection, search, and seizure to officers not below the rank of Joint Commissioner. These powers are exercised when there is reason to believe that tax evasion has occurred through suppressed transactions, excess input tax credit claims, or improper accounting. Officers can authorize searches and seizures of goods, documents, or accounts believed to be relevant to proceedings. Seized goods can be released provisionally upon security or payment of dues. The section also allows for the sealing of premises and mandates the return of seized documents not relied upon within 30 days. Additionally, specific provisions apply to perishable goods and the purchase of goods to verify tax compliance.
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