https://www.taxtmi.com/acts?id=30056 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. en-us Sat, 08 Jul 2017 12:27:01 +0530 Sat, 29 Jul 2017 17:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30056 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. Act-Rules GST - States Sat, 08 Jul 2017 12:27:01 +0530 https://www.taxtmi.com/acts?id=30056