https://www.taxtmi.com/article/detailed?id=9900 Section 67 empowers a proper officer not below Joint Commissioner to inspect, search and seize, and to issue a prohibitory order where there are reasons to believe goods are liable to confiscation or documents are secreted; such belief must be honest and reasonable and based on material which must be disclosed if challenged. Seizure and prohibition may be used to preserve goods pending adjudication. Orders signed by an authorized Assistant Commissioner rather than the proper officer were found defective; provisional release under section 67(6) was permitted subject to bond and security. en-us Thu, 15 Jul 2021 07:49:35 +0530 Thu, 15 Jul 2021 07:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9900 Section 67 empowers a proper officer not below Joint Commissioner to inspect, search and seize, and to issue a prohibitory order where there are reasons to believe goods are liable to confiscation or documents are secreted; such belief must be honest and reasonable and based on material which must be disclosed if challenged. Seizure and prohibition may be used to preserve goods pending adjudication. Orders signed by an authorized Assistant Commissioner rather than the proper officer were found defective; provisional release under section 67(6) was permitted subject to bond and security. Articles Goods and Services Tax - GST Thu, 15 Jul 2021 07:49:35 +0530 https://www.taxtmi.com/article/detailed?id=9900