https://www.taxtmi.com/article/detailed?id=11930 Search authorization under the GST framework may be exercised by the proper officer only after the statutory conditions for authorization are satisfied; the court held that directions from a Special Judge do not supplant the requirement that the tax officer independently establish reasons to believe suppression or evasion and must produce relevant files evidencing compliance before conducting search or seizure. en-us Mon, 09 Oct 2023 12:39:16 +0530 Mon, 09 Oct 2023 12:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11930 Search authorization under the GST framework may be exercised by the proper officer only after the statutory conditions for authorization are satisfied; the court held that directions from a Special Judge do not supplant the requirement that the tax officer independently establish reasons to believe suppression or evasion and must produce relevant files evidencing compliance before conducting search or seizure. Articles Goods and Services Tax - GST Mon, 09 Oct 2023 12:39:16 +0530 https://www.taxtmi.com/article/detailed?id=11930