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 (2nd Edition) Dated 31.3.2017 Chapter 19 Inspection, Search, Seizure and Arrest
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Reasons to believe must be supported by disclosed material; recording in writing is advisable but not strictly mandatory. The officer is not required to state reasons to believe in writing before issuing an authorization for search, but must disclose the material or information on which the belief was formed; reasons need not be recorded in every case, though recording supporting materials before issuing a warrant or conducting a search is recommended.
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.
Reasons to believe must be supported by disclosed material; recording in writing is advisable but not strictly mandatory.
The officer is not required to state reasons to believe in writing before issuing an authorization for search, but must disclose the material or information on which the belief was formed; reasons need not be recorded in every case, though recording supporting materials before issuing a warrant or conducting a search is recommended.
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