Inspection authorization limited: only CGST/SGST officers may inspect specified business premises including transporters and warehouses. No. Authorization is confined to designation of an officer of CGST/SGST to inspect limited categories of locations: any place of business of a taxable person; any place of business of a person engaged in transporting goods; and any 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: only CGST/SGST officers may inspect specified business premises including transporters and warehouses.
No. Authorization is confined to designation of an officer of CGST/SGST to inspect limited categories of locations: any place of business of a taxable person; any place of business of a person engaged in transporting goods; and any place of business of an owner or operator of a warehouse or godown.
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