https://www.taxtmi.com/article/detailed?id=13232 Access to business premises under GST permits a duly authorized proper officer to enter a taxable person's premises only pursuant to written authorization, with subordinate inspections, searches or seizures effected through a prescribed form; specified public officers must assist proper officers when requisitioned, and attachment or other enforcement powers remain distinct and subject to their own statutory conditions rather than being incidental to access operations. en-us Fri, 20 Dec 2024 13:07:08 +0530 Fri, 20 Dec 2024 13:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13232 Access to business premises under GST permits a duly authorized proper officer to enter a taxable person's premises only pursuant to written authorization, with subordinate inspections, searches or seizures effected through a prescribed form; specified public officers must assist proper officers when requisitioned, and attachment or other enforcement powers remain distinct and subject to their own statutory conditions rather than being incidental to access operations. Articles Goods and Services Tax - GST Fri, 20 Dec 2024 13:07:08 +0530 https://www.taxtmi.com/article/detailed?id=13232