Section 67 – Inspection, Search and Seizure
Section 67 of CGST Act, 2017 – Inspection, Search and Seizure Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose of Section 67 Section 67 empowers GST authorities to conduct inspection, search and seizure to detect tax evasion and protect government revenue. This provision grants coercive powers and therefore must be exercised strictly in accordance with law. 2. Statutory Provision – Section 67 Section 67(1): Where the proper officer, not below the rank of Joint Commissioner , has reasons to believe that: A taxable person has suppressed transactions, or Has suppressed stock, or Has claimed excess ITC, or Has contravened provisions to evade tax he may authorise inspection of: Any place of business of the taxable person, or Any place of business of any person engaged in transport or warehousing 3. Inspection under Section 67 Inspection means: Entry into business premises Veri...