Inspection enables administrative access to business, transport and warehouse premises under GST for compliance verification. Inspection is introduced as a distinct administrative compliance measure under the Model GST Law, acting as a softer alternative to a formal search and authorising officers to access any place of business of a taxable person as well as places of business of persons transporting goods or owners/operators of warehouses or godowns for verification and compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inspection enables administrative access to business, transport and warehouse premises under GST for compliance verification.
Inspection is introduced as a distinct administrative compliance measure under the Model GST Law, acting as a softer alternative to a formal search and authorising officers to access any place of business of a taxable person as well as places of business of persons transporting goods or owners/operators of warehouses or godowns for verification and compliance.
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