https://www.taxtmi.com/article/detailed?id=10194 Section 67 read with Rule 139 and FORM GST INS 01 requires that the Appropriate Authority (not below Joint Commissioner) hold a demonstrable reasonable belief, grounded in cogent record materials, that suppression of transactions, excess ITC claims, contraventions to evade tax, or concealment of taxable goods have occurred before issuing inspection, search and seizure authorisation; subjective or routine authorisations without recorded reasons are vulnerable to challenge and inspection must be re assessed to ensure non compliance persists at time of execution. en-us Fri, 21 Jan 2022 10:35:50 +0530 Fri, 21 Jan 2022 10:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10194 Section 67 read with Rule 139 and FORM GST INS 01 requires that the Appropriate Authority (not below Joint Commissioner) hold a demonstrable reasonable belief, grounded in cogent record materials, that suppression of transactions, excess ITC claims, contraventions to evade tax, or concealment of taxable goods have occurred before issuing inspection, search and seizure authorisation; subjective or routine authorisations without recorded reasons are vulnerable to challenge and inspection must be re assessed to ensure non compliance persists at time of execution. Articles Goods and Services Tax - GST Fri, 21 Jan 2022 10:35:50 +0530 https://www.taxtmi.com/article/detailed?id=10194