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of <h1>Understanding Powers Under Section 67 of Gujarat GST Act: Inspection, Search, Seizure, and Arrest for Tax Evasion</h1> Section 67 of the Gujarat Goods and Services Tax Act, 2017, outlines the powers of inspection, search, seizure, and arrest for tax evasion. A proper officer, not below the rank of Joint Commissioner, can authorize inspections if there's a belief of tax evasion or improper record-keeping. If goods or documents are suspected to be hidden, they can be searched and seized. Seized goods can be released provisionally upon bond execution or payment of dues. Documents not used in proceedings must be returned within 30 days. The section also allows for the disposal of perishable goods and applies certain provisions of the Code of Criminal Procedure.
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