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of <h1>Tax Officers Granted Inspection, Search, Seizure Powers Under CGST Act Section 67 & Rules 139-141</h1> The CGST Act, specifically Section 67 and Rules 139 to 141, outlines the powers of inspection, search, and seizure by tax officers. Officers, with written authorization from a Joint Commissioner or higher, can inspect premises if there is reason to believe tax evasion or contravention of the Act. Seizure of goods, documents, or books can occur if they are believed to aid in tax evasion. Perishable goods can be released upon payment, while seized goods must be inventoried. Search and seizure procedures must adhere to specific guidelines, including issuing receipts and maintaining records. Provisional release of goods is possible through bond execution and security provision.
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