Question 3 - Who can order for carrying out “Inspection” and under what circumstances?

Inspection authorization: senior tax officer approval permits inspection where suppression of supplies, stock, input credit, or tax evasion is suspected.

Inspection by GST officers requires written authorization from a senior officer; such authorization is warranted only when there are reasons to believe there has been suppression of supplies or stock, claims of excess input tax credit, contravention of GST provisions to evade tax, or where transporters or warehouse owners hold goods/accounts likely to cause tax evasion.