https://www.taxtmi.com/article/detailed?id=9225 An inspection, search and seizure power under GST requires written delegation from a competent officer of prescribed rank; actions by subordinate officers lacking such written authorisation are incompetent. Best judgement assessment should not be invoked solely for non-filing of a return where other statutory returns disclose turnover and no material proves suppression. Procedural protections-personal hearing, directory treatment of transitional credit rules, and distinction between employee remuneration and director fees for taxation-are critical to fair GST administration. en-us Sat, 30 May 2020 11:09:13 +0530 Wed, 02 Aug 2023 11:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9225 An inspection, search and seizure power under GST requires written delegation from a competent officer of prescribed rank; actions by subordinate officers lacking such written authorisation are incompetent. Best judgement assessment should not be invoked solely for non-filing of a return where other statutory returns disclose turnover and no material proves suppression. Procedural protections-personal hearing, directory treatment of transitional credit rules, and distinction between employee remuneration and director fees for taxation-are critical to fair GST administration. Articles Goods and Services Tax - GST Sat, 30 May 2020 11:09:13 +0530 https://www.taxtmi.com/article/detailed?id=9225