Begin by preheating your oven to 400°F (200°C). This will ensure that your cauliflower roasts perfectly.
In a mixing bowl, toss the cauliflower florets with 1 tablespoon of olive oil, garlic powder, onion powder, salt, and pepper. Spread them evenly on a baking sheet. Roast in the preheated oven for about 25-30 minutes, or until they are golden and tender, flipping halfway through.
While the cauliflower is roasting, heat the remaining 0.5 tablespoons of olive oil in a large skillet over medium heat. Once hot, add the ground beef. Break it apart with a spatula and cook until browned, about 6-8 minutes.
Once the beef is cooked through, drain any excess fat. Add cumin, smoked paprika, chili powder, salt, and pepper. Stir well to combine and let it cook for another 2-3 minutes to allow the spices to meld.
Once the cauliflower is ready, remove it from the oven. Start by adding a generous scoop of roasted cauliflower to each bowl. Top with the seasoned ground beef, shredded cheese, cherry tomatoes, avocado, red onion, and shredded lettuce.
Finish with a dollop of sour cream and a squeeze of fresh lime juice over the top. Serve immediately and enjoy your delightful Low Carb Taco Bowls!