SIR DEPARTMENT INSPECTED THE BUSINESS PLACE CONDUCTED INSPECTION UNDER SECTION 67 OF THE CGST ACT AND ISSUED NOTICE UNDER SECTION 70(1) OF THE CGST ACT. ARE THEY EMPOWERED TO TAKE INVENTORY OF STOCKS PL CLARIFY

Reply—As per Rule 139(2) of CGST Rules, where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.

According to section 67(2) of CGST Act, Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things.

Therefore, in proceeding u/s 67 they can take inventory of the stock.