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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....pection, Search, Seizure and Arrest <br>Faq On GST (2nd Edition) Dated 31.3.2017<br>Q 7. Is it mandatory that such 'reasons to believe' has to be recorded in writing by the proper officer, before iss....