https://www.taxtmi.com/article/detailed?id=9513 Section 67 empowers inspection, search and seizure and permits a prohibitory order barring removal of goods when seizure is impracticable and there is reason to believe tax evasion or suppression of stock. Such orders must be reasoned and concluded without undue delay. Courts may review whether the reasons for belief have a rational connection to the belief. Where material underpinning the belief is deficient and adjudication is delayed, a prohibitory order may be modified to allow provisional release on security while seizure continues pending proceedings. en-us Sat, 17 Oct 2020 09:24:27 +0530 Sat, 17 Oct 2020 09:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9513 Section 67 empowers inspection, search and seizure and permits a prohibitory order barring removal of goods when seizure is impracticable and there is reason to believe tax evasion or suppression of stock. Such orders must be reasoned and concluded without undue delay. Courts may review whether the reasons for belief have a rational connection to the belief. Where material underpinning the belief is deficient and adjudication is delayed, a prohibitory order may be modified to allow provisional release on security while seizure continues pending proceedings. Articles Goods and Services Tax - GST Sat, 17 Oct 2020 09:24:27 +0530 https://www.taxtmi.com/article/detailed?id=9513