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<h1>Inspection authorization by senior GST officers where suppression, excess credit claims, contravention or evasion risks are present.</h1> Inspection under the GST framework requires written authorization from a Joint Commissioner or higher; such authorization is available only when the senior officer has reasons to believe there has been suppression of supply transactions, suppression of stock, claim of excess input tax credit, contravention of GST provisions to evade tax, or that a transporter or warehouse keeper has retained goods or records in a manner likely to facilitate tax evasion.
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