Test purchase authorisation enables tax officers to buy goods or services to verify issuance of tax invoices or bills of supply. Authorisation under Section 67(12) CGST permits Deputy and Assistant Commissioners to cause purchases of goods or services from a taxable person's premises to verify whether tax invoices or bills of supply are issued in accordance with law; the power applies to all Central GST Divisions and the Commissionerate's Head Quarters Preventive Wing.
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.
Test purchase authorisation enables tax officers to buy goods or services to verify issuance of tax invoices or bills of supply.
Authorisation under Section 67(12) CGST permits Deputy and Assistant Commissioners to cause purchases of goods or services from a taxable person's premises to verify whether tax invoices or bills of supply are issued in accordance with law; the power applies to all Central GST Divisions and the Commissionerate's Head Quarters Preventive Wing.
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