https://www.taxtmi.com/article/detailed?id=15764 Inspection under Section 67 of the CGST Act permits entry, search and seizure only when a proper officer holds pre existing, recorded reasons to believe-based on tangible material and evaluated by an officer-that the contingencies in sub sections (a) or (b) exist. System generated assignments or post entry manufacture of belief do not meet the statutory threshold; reasons must be written, referable to material, disclosed to the affected person, and reach a threshold of reasonable certainty, failing which the inspection is jurisdictionally invalid. en-us Sat, 24 Jan 2026 08:40:49 +0530 Sat, 24 Jan 2026 08:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15764 Inspection under Section 67 of the CGST Act permits entry, search and seizure only when a proper officer holds pre existing, recorded reasons to believe-based on tangible material and evaluated by an officer-that the contingencies in sub sections (a) or (b) exist. System generated assignments or post entry manufacture of belief do not meet the statutory threshold; reasons must be written, referable to material, disclosed to the affected person, and reach a threshold of reasonable certainty, failing which the inspection is jurisdictionally invalid. Articles Goods and Services Tax - GST Sat, 24 Jan 2026 08:40:49 +0530 https://www.taxtmi.com/article/detailed?id=15764