Section 67 - Power of inspection, search and seizure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... er to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of central tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting .....

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Section 67 - Power of inspection, search and seizure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... icer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. (3) The documents, books or things referred to in sub-section (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice. (4) The officer auth .....

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Section 67 - Power of inspection, search and seizure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... st and penalty payable, as the case may be. (7) Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months. (8) The Government may, having regard to the perishable or hazardous natur .....

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Section 67 - Power of inspection, search and seizure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... ) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made thereunder for prosecution. (12) The Commissioner or an officer authorised by him .....

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Section 67 - Power of inspection, search and seizure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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