AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 593
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....ioner is before this Court seeking for the following reliefs: a. Issue Writ of Certiorari to quash the entire inspection proceedings initiated under section 67(1) of the GST Act 2017 against the petitioner, including the written statement dated 02.09.2025 marked as Annexure B on the ground that the same are without valid reasons to believe, beyond jurisdiction and unsustainable in law. or, in the alternative. b. Issue Writ of Mandamus directing the respondents to confine inspection strictly to the extent of transactions covered by the recorded "Reasons to Believe" supported with tangible evidence. c. Issue Writ of Mandamus directing the respondents that, if a full-fledged audit is considered necessary, the same sh....
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....Officer has inspected the property of the petitioner without authorisation and or jurisdiction. His submission is also that the Joint Commissioner being required to apply his mind and pass a necessary order, the copy of the order of the Joint Commissioner is also required to be furnished to the petitioner, which not having been furnished, the Commercial Tax Officer could not have carried out the inspection and recorded the statement of the petitioner. 6. Shri Sharad Magdum Learned AGA submits that 6.1. There is application of mind by the joint commissioner and there is an authorisation granted to the Commercial Tax Officer. He has made available a copy of GST INS-01 being the authorisation for inspection issued by the Office of the Jo....
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....points as under: 10. Answer to Point No.(i): Whether any Officer below the rank of the Joint Commissioner can by himself inspect the premises of any taxable person without authorisation from the Joint Commissioner? 10.1. Section 67(1) and (2) of the Act are reproduced hereunder for easy reference: "67. Power of inspection, search and seizure.- (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that- (a) taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or t....
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....or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act." 10.2. A perusal of Sub-section (1) of Section 67 of the Act would indicate that where a person not below the rank of Joint Commissioner, has reasons to believe that, in terms of clause (a) thereof, that a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act and in terms of clause (b), any person e....
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....self or authorise anyone else to seize and confiscate such documents or goods. 10.5. In the present case, on the basis of submission of the learned AGA, as also the authorisation which has been issued, it is clear that the Joint Commissioner has received certain information, and as such the Joint Commissioner has reasons to believe that there is suppression of transaction relating to supply of goods and or services, which comes within the purview of clause (a) of Sub-section (1) of Section 67 of the Act, in pursuance of which, an authorisation has been issued to the Commercial Tax Officer. 10.6. In that view of the matter, the Joint Commissioner having issued authorisation there is compliance with Sub-section (1) of Section 67 of the ....