Access to business premises permitted for tax audits without warrant when authorised by a senior GST officer. Section 64 permits entry to business premises without a search warrant for audit, scrutiny and verification by authorised audit parties, including statutory nominees and nominated accountants, provided a written authorization is issued by an officer of the rank of Additional/Joint Commissioner of CGST or SGST; it covers premises not registered as a principal or additional place of business that contain books, documents, computers or other records required for account verification.
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.
Access to business premises permitted for tax audits without warrant when authorised by a senior GST officer.
Section 64 permits entry to business premises without a search warrant for audit, scrutiny and verification by authorised audit parties, including statutory nominees and nominated accountants, provided a written authorization is issued by an officer of the rank of Additional/Joint Commissioner of CGST or SGST; it covers premises not registered as a principal or additional place of business that contain books, documents, computers or other records required for account verification.
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