Section 67 of CGST Act, 2017 : Section 67: Power Of Inspection, Search And Seizure

Explanation using Example

Imagine a scenario where the Joint Commissioner of Central Goods and Services Tax (CGST) receives information that a certain business owner, Mr. Gupta, has been underreporting his sales to evade GST. The Joint Commissioner believes that Mr. Gupta has been involved in:

• Not recording all transactions of goods sold,
• Claiming higher input tax credits than he is entitled to, and
• Violating other provisions of the CGST Act to evade tax.

Based on these beliefs, the Joint Commissioner authorizes a team of tax officers to inspect Mr. Gupta's business premises. During the inspection, the ...

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