GST Law: Inspections Less Severe Than Searches, Require Written Authorization Based on Reasonable Belief of Tax Evasion.

Inspection under the GST law is a measure less severe than a search, allowing officers to access business premises of taxable persons, transporters, or warehouse operators upon written authorization from a Joint Commissioner or higher. Authorization is based on reasonable belief of tax evasion activities like transaction suppression, excess input tax credit claims, or contravention of GST provisions. Inspections can also occur during transit for consignments exceeding a specified value. Proper officers can delegate inspection tasks to subordinate officers through FORM GST INS-01, detailing the inspection scope and validity. Violations prompting inspections include tax evasion through unreported goods or manipulated accounts.