https://www.taxtmi.com/caselaws?id=779797 HC held that under s.67 of the CGST/SGST Act only the Joint Commissioner may form reasons to believe and authorize in writing any subordinate to inspect premises; an officer below Joint Commissioner cannot inspect without such authorization. Where authorization exists, the inspecting officer must inform the taxable person that he acts under authorization and provide its details when seizing or confiscating, though a copy of the Joint Commissioner's order need not be supplied. The actions taken pursuant to the authorization were upheld and the petition was dismissed. en-us Thu, 11 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 13:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779797 HC held that under s.67 of the CGST/SGST Act only the Joint Commissioner may form reasons to believe and authorize in writing any subordinate to inspect premises; an officer below Joint Commissioner cannot inspect without such authorization. Where authorization exists, the inspecting officer must inform the taxable person that he acts under authorization and provide its details when seizing or confiscating, though a copy of the Joint Commissioner's order need not be supplied. The actions taken pursuant to the authorization were upheld and the petition was dismissed. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779797