Can search and seizure under S 67 be conducted on a person whose registration has recently been cancelled (on application by the taxpayer himself)

Can search and seizure under S 67 be conducted on a person whose registration has recently been cancelled (on application by the taxpayer himself) https://www.taxtmi.com/forum/issue?id=118644 Search and seizure may be conducted against a person whose registration was cancelled, including voluntary cancellation, where the proper officer has a reason to believe tax evasion or related contraventions occurred. Cancellation does not eliminate past liabilities or prevent retrospective investigation and recovery. Searches must be authorised by a senior officer on factual grounds; voluntary deregistration alone does not bar seizure proceedings, though taxpayers may invoke relevant judicial precedents concerning the scope and conduct of searches. en-us Thu, 13 Jul 2023 22:23:28 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator Can search and seizure under S 67 be conducted on a person whose registration has recently been cancelled (on application by the taxpayer himself) https://www.taxtmi.com/forum/issue?id=118644 Search and seizure may be conducted against a person whose registration was cancelled, including voluntary cancellation, where the proper officer has a reason to believe tax evasion or related contraventions occurred. Cancellation does not eliminate past liabilities or prevent retrospective investigation and recovery. Searches must be authorised by a senior officer on factual grounds; voluntary deregistration alone does not bar seizure proceedings, though taxpayers may invoke relevant judicial precedents concerning the scope and conduct of searches. Discussion-Forum GST Thu, 13 Jul 2023 22:23:28 +0530 https://www.taxtmi.com/forum/issue?id=118644