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of <h1>Section 67 Empowers Officers for Inspection, Search, and Seizure in Tax Evasion Cases Under GST Act 2017</h1> Section 67 of the Karnataka Goods and Services Tax Act, 2017, grants the power of inspection, search, and seizure to officers not below the rank of Joint Commissioner. These officers can authorize inspections if they suspect tax evasion or improper handling of goods and accounts. They may search and seize goods or documents deemed relevant to proceedings, and can seal premises if access is denied. Seized goods can be released provisionally with a bond or security, and must be returned if no notice is issued within six months. The Act also allows for the disposal of perishable goods and mandates adherence to certain procedures akin to the Code of Criminal Procedure.
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