https://www.taxtmi.com/acts?id=24966 Section 67 authorises State tax officers of specified rank to inspect premises and to search and seize goods, documents and electronic devices when there are reasoned beliefs of suppressed transactions, excess input tax credit claims, contraventions or concealment likely to cause tax evasion; seizure requires written authorisation, retention only as necessary, provisional release on bond or payment, mandated return if no notice within six months (with possible extension), special disposal and inventory rules for perishable goods, application of CrPC search and seizure provisions with a substitution, and powers to seal or break open premises and to undertake purchase verification. en-us Thu, 11 May 2017 11:26:13 +0530 Thu, 11 May 2017 12:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24966 Section 67 authorises State tax officers of specified rank to inspect premises and to search and seize goods, documents and electronic devices when there are reasoned beliefs of suppressed transactions, excess input tax credit claims, contraventions or concealment likely to cause tax evasion; seizure requires written authorisation, retention only as necessary, provisional release on bond or payment, mandated return if no notice within six months (with possible extension), special disposal and inventory rules for perishable goods, application of CrPC search and seizure provisions with a substitution, and powers to seal or break open premises and to undertake purchase verification. Act-Rules GST - States Thu, 11 May 2017 11:26:13 +0530 https://www.taxtmi.com/acts?id=24966