Inspection under GST allows officers to access business premises, transporters and warehouses as a softer alternative to search. Inspection under the CGST/SGST framework is a statutory administrative power less intrusive than a search, permitting authorised officers to enter and examine any place of business of a taxable person and premises of persons engaged in transporting goods or owners/operators of warehouses or godowns for verification and oversight.
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 under GST allows officers to access business premises, transporters and warehouses as a softer alternative to search.
Inspection under the CGST/SGST framework is a statutory administrative power less intrusive than a search, permitting authorised officers to enter and examine any place of business of a taxable person and premises of persons engaged in transporting goods or owners/operators of warehouses or godowns for verification and oversight.
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