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Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?

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....ch, Seizure and Arrest<br>Bills<br>Question 7 of the FAQ on GST dated 21.9.2016 based on Draft Model GST<br>Q 7. Is it mandatory that such 'reasons to believe' has to be recorded in writing by the pro....

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Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?