https://www.taxtmi.com/caselaws?id=428252 The AP HC dismissed a writ petition challenging the validity of an authorization issued under Section 71(1) of the APGST Act, 2017. The petitioner contested that the Joint Commissioner lacked authority to issue the authorization for business premises access. The court held that Section 71(1) permits officers authorized by a proper officer not below Joint Commissioner rank to access business premises. Reading Section 2(91) with Section 5(1) and 5(3), the proper officer includes the Chief Commissioner and officers assigned functions by the Chief Commissioner. Since the Joint Commissioner was properly authorized through a gazette notification, the authorization was valid and the petition was dismissed. en-us Thu, 15 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428252 The AP HC dismissed a writ petition challenging the validity of an authorization issued under Section 71(1) of the APGST Act, 2017. The petitioner contested that the Joint Commissioner lacked authority to issue the authorization for business premises access. The court held that Section 71(1) permits officers authorized by a proper officer not below Joint Commissioner rank to access business premises. Reading Section 2(91) with Section 5(1) and 5(3), the proper officer includes the Chief Commissioner and officers assigned functions by the Chief Commissioner. Since the Joint Commissioner was properly authorized through a gazette notification, the authorization was valid and the petition was dismissed. Case-Laws GST Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428252