tax- inspection, search and seizure

Under the Goods and Services Tax (GST) law in India, the provisions for inspection, search, and seizure are aimed at checking tax evasion and ensuring compliance. These powers are provided under Section 67 of the CGST Act, 2017. A Joint Commissioner or a higher officer can authorize inspection if they have "reason to believe" that a taxpayer is: Suppressing sales, Storing goods without accounting, Or keeping documents that may help in evading tax. If needed, the officer can: Inspect premises or transport vehicles, Search for goods, books, or documents, Seize items if tax evasion is suspected. These actions must follow due procedure, and the taxpayer has legal rights during the process, including receiving copies of orders and seeking release of goods if compliant.