Power of search and seizure authorises tax officers to inspect, seize, and provisionally release goods under procedural safeguards.

Section 67 empowers authorised State tax officers to inspect business premises, transporters and warehouses and to search for and seize goods, documents or books relevant to proceedings when there are reasoned beliefs of suppression, excess input credit claims or evasion. Sealing and forced entry are authorised where access is denied; seized documents may be copied by the custodian unless doing so prejudices the investigation. Seized goods may be provisionally released on bond, security or payment, returned if no notice is issued within six months (subject to extension), and specified perishable or hazardous goods may be disposed of with an inventory prepared.

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