Prior permission for inspections required for visits to non-SSI units; officers must follow SSI visit procedures. Visits to manufacturing units outside the SSI category require prior permission from the Assistant Commissioner or Deputy Commissioner, and officers must follow SSI inspection procedures, including making entries in the assessee's Visitor's Book and observing established entry and verification practices; strict compliance is required and violations will be viewed seriously.
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.
Prior permission for inspections required for visits to non-SSI units; officers must follow SSI visit procedures.
Visits to manufacturing units outside the SSI category require prior permission from the Assistant Commissioner or Deputy Commissioner, and officers must follow SSI inspection procedures, including making entries in the assessee's Visitor's Book and observing established entry and verification practices; strict compliance is required and violations will be viewed seriously.
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