Factory visit by GST officer

[Mehul Pandya]

Dear sir,

Our unit is mentioned under SGST Jurisdiction. But today 3 CGST officer came to our business premises and told to produce some export and refund related documents. We are filling refund claims at SGST office and submitting all the original documents there. Now same all the docs are required by CGST officers too. They have given one inquiry letter and given us 2 days time to produced all the purchase and sales invoices from the date of registration.

So my question is they can do so when unit is alloted to SGST ? They have also not mentioned any GST clause under which they have initiated inquiry... Is there any remedy available in LAW ?

AI Summary

Cross-jurisdictional GST inspections can compel production of records and may lead to show cause proceedings.
GST visiting officers of the Centre or State may require production of records from units outside their territorial allotment for investigation or refund verification; such visits must be authorised by an appropriate superior (Deputy Commissioner or officer not below Joint Commissioner). Assessees are obliged to produce invoices, returns, audit reports and related documents, and non production can lead to penalties or subsequent show cause notices. Practical safeguards include recording visits in a security register and retaining evidence of documents supplied, while formal objections to officer conduct are to be raised in replies to any issued show cause notice.