https://www.taxtmi.com/acts?id=28236 Section 67 empowers a proper officer (not below Joint Commissioner) to authorise inspection of business premises, transporters, warehouses and other places where there are reasons to believe that supplies, stock or input tax credits have been suppressed or tax provisions contravened. It further authorises search and seizure of goods, documents, books or things believed to be secreted and permits sealing or forcible entry where access is denied; seized items are to be retained only as necessary, may be provisionally released on bond or security, and returned if no notice is issued within prescribed periods, with special rules for perishable goods and application of criminal procedure provisions. en-us Wed, 28 Jun 2017 12:29:27 +0530 Tue, 04 Jul 2017 15:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28236 Section 67 empowers a proper officer (not below Joint Commissioner) to authorise inspection of business premises, transporters, warehouses and other places where there are reasons to believe that supplies, stock or input tax credits have been suppressed or tax provisions contravened. It further authorises search and seizure of goods, documents, books or things believed to be secreted and permits sealing or forcible entry where access is denied; seized items are to be retained only as necessary, may be provisionally released on bond or security, and returned if no notice is issued within prescribed periods, with special rules for perishable goods and application of criminal procedure provisions. Act-Rules GST - States Wed, 28 Jun 2017 12:29:27 +0530 https://www.taxtmi.com/acts?id=28236