Question 7 - Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 19 Inspection, Search, Seizure and Arrest
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Recorded reasons to believe are not mandatory but officers must disclose the material underpinning search or seizure authorizations. Recording reasons to believe in writing is not invariably mandatory before authorising inspection, search or seizure, but the officer must disclose the ... Summary
Recorded reasons to believe are not mandatory but officers must disclose the material underpinning search or seizure authorizations.
Recording reasons to believe in writing is not invariably mandatory before authorising inspection, search or seizure, but the officer must disclose the material or information on which the belief is formed. While not required in every case, it is administratively preferable that the materials or information be recorded before issuing a search warrant or conducting a search to ensure accountability and clarity.
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