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of <h1>Section 67 of Kerala GST Ordinance: Authority to Inspect, Search, and Seize for Suspected Tax Evasion or Rule Breach.</h1> Section 67 of the Kerala Goods and Services Tax Ordinance, 2017, grants officers, not below the rank of Joint Commissioner, the authority to inspect, search, and seize goods, documents, or assets if they suspect tax evasion or contraventions of the Ordinance. Officers may authorize others to inspect business premises, search and seize items, and seal locations if access is denied. Seized goods can be released provisionally upon bond execution and security provision. If no notice is issued within six months, seized goods must be returned unless extended. The government may dispose of perishable goods promptly. The Code of Criminal Procedure applies, with modifications, to these actions.
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