Inspection authorization limited to GST officers for business premises, transport operators, and warehouse facilities under GST. Authorization by a proper officer to inspect assets or premises is limited to empowering a GST officer to inspect: the place of business of a taxable person; the place of business of a person engaged in transporting goods whether or not registered; and the place of business of an owner or operator of a warehouse or godown.
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 limited to GST officers for business premises, transport operators, and warehouse facilities under GST.
Authorization by a proper officer to inspect assets or premises is limited to empowering a GST officer to inspect: the place of business of a taxable person; the place of business of a person engaged in transporting goods whether or not registered; and the place of business of an owner or operator of a warehouse or godown.
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