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.
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 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.
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