https://www.taxtmi.com/article/detailed?id=10623 The concept of reason to believe under GST is an objective, fact-based standard stronger than mere suspicion; it requires an honest and reasonable officer to form belief on actionable material that has nexus with the contemplated inspection or search. While reasons need not be recorded in every case, the material underpinning the belief must be disclosed when challenged. Independent application of mind is required for authorization; seizure and provisional attachment are distinct actions with separate thresholds and procedural safeguards, including opportunity to be heard before confiscation. en-us Mon, 22 Aug 2022 12:56:32 +0530 Mon, 22 Aug 2022 12:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10623 The concept of reason to believe under GST is an objective, fact-based standard stronger than mere suspicion; it requires an honest and reasonable officer to form belief on actionable material that has nexus with the contemplated inspection or search. While reasons need not be recorded in every case, the material underpinning the belief must be disclosed when challenged. Independent application of mind is required for authorization; seizure and provisional attachment are distinct actions with separate thresholds and procedural safeguards, including opportunity to be heard before confiscation. Articles Goods and Services Tax - GST Mon, 22 Aug 2022 12:56:32 +0530 https://www.taxtmi.com/article/detailed?id=10623