https://www.taxtmi.com/forum/issue?id=119937 Inspection powers under Section 67 permit officers to inspect where there are reasons to believe tax evasion or contravention has occurred, and multiple inspections are permissible only if supported by new, articulable incriminating material or distinct scope. Once an adjudication order for a period has been passed and is under appeal, re-inspection of the same period on the same facts is ordinarily not sustainable absent fresh evidence, fraud, collusion or material suppression; overlapping inspections must therefore be based on new grounds or different years/issues to be valid. en-us Sun, 27 Apr 2025 22:51:46 +0530 Tue, 29 Apr 2025 09:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119937 Inspection powers under Section 67 permit officers to inspect where there are reasons to believe tax evasion or contravention has occurred, and multiple inspections are permissible only if supported by new, articulable incriminating material or distinct scope. Once an adjudication order for a period has been passed and is under appeal, re-inspection of the same period on the same facts is ordinarily not sustainable absent fresh evidence, fraud, collusion or material suppression; overlapping inspections must therefore be based on new grounds or different years/issues to be valid. Discussion-Forum GST Sun, 27 Apr 2025 22:51:46 +0530 https://www.taxtmi.com/forum/issue?id=119937