Section 67 override 65 of gst

Nothing like that. both powers are independent.

Based on the information provided, if a search and seizure is conducted under Section 67 of the CGST Act, it does not prevent an audit from being conducted under Section 65 for the same year. However, the audit would have to be carried out in accordance with the procedures and timeframes specified in Section 65. Any duplication of effort or potential infringement of rights during the course of these proceedings would depend on the specific facts and circumstances of the case.