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of <h1>Section 67(11) of CGST Act empowers tax officers to seize documents in non-search proceedings to tackle tax evasion.</h1> Section 67(11) of the CGST Act, 2017, outlines the provisions for seizure in proceedings other than search. It authorizes a proper officer to seize accounts, registers, or documents from individuals suspected of tax evasion. The officer must issue a receipt and can retain the records as needed for ongoing proceedings. The responsibility for such seizures has been designated to the Superintendent of Central Tax since July 5, 2017. The grounds for forming a belief of violation include evasion of tax or attempts to evade tax payment.
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