Inspection powers under GST enable authorised officers to verify consignments and premises to detect tax evasion and noncompliance. Inspection under GST permits officers to access business premises and transport conveyances to verify compliance and detect tax evasion where the Proper Officer of at least Joint Commissioner rank forms reasons to believe specified violations have occurred. The Proper Officer may authorize a subordinate officer via FORM GST INS-01 (online, with DIN, authorised officer, premises, validity and violations relied upon). Transit inspections require production of prescribed documents; goods removed without documents or supplied in contravention of the Act may be detained or seized and attract penalties.
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 powers under GST enable authorised officers to verify consignments and premises to detect tax evasion and noncompliance.
Inspection under GST permits officers to access business premises and transport conveyances to verify compliance and detect tax evasion where the Proper Officer of at least Joint Commissioner rank forms reasons to believe specified violations have occurred. The Proper Officer may authorize a subordinate officer via FORM GST INS-01 (online, with DIN, authorised officer, premises, validity and violations relied upon). Transit inspections require production of prescribed documents; goods removed without documents or supplied in contravention of the Act may be detained or seized and attract penalties.
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