Inspection, Search and Seizure: Proper Officers must record reasons and examine information before authorisation and follow procedures. The Proper Officer not below Joint Commissioner must authorize in writing inspections, search and seizure measures and record reasons for belief that inspection is justified. Before authorisation the officer must obtain and examine relevant information from the GST portal or other sources, record findings linking that information to the suspicion, may conduct recce, decide team composition including lady officers, consult Tax Research Unit or senior officers, and ensure compliance with prescribed Standard Operating Procedures during operations.
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, Search and Seizure: Proper Officers must record reasons and examine information before authorisation and follow procedures.
The Proper Officer not below Joint Commissioner must authorize in writing inspections, search and seizure measures and record reasons for belief that inspection is justified. Before authorisation the officer must obtain and examine relevant information from the GST portal or other sources, record findings linking that information to the suspicion, may conduct recce, decide team composition including lady officers, consult Tax Research Unit or senior officers, and ensure compliance with prescribed Standard Operating Procedures during operations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
