https://www.taxtmi.com/article/detailed?id=12041 A written authorisation under Section 67(2) need not list every person or item that may be discovered; validity depends on whether the authorising officer, not below Joint Commissioner, had a reason to believe that goods, documents or things relevant to proceedings were secreted at the premises and that the search was directed to locations where such items were likely to be found. en-us Thu, 16 Nov 2023 09:56:11 +0530 Thu, 16 Nov 2023 09:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12041 A written authorisation under Section 67(2) need not list every person or item that may be discovered; validity depends on whether the authorising officer, not below Joint Commissioner, had a reason to believe that goods, documents or things relevant to proceedings were secreted at the premises and that the search was directed to locations where such items were likely to be found. Articles Goods and Services Tax - GST Thu, 16 Nov 2023 09:56:11 +0530 https://www.taxtmi.com/article/detailed?id=12041