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 under GST Act?

Although the officer is not required to state the reasons for such belief before issuing an authorization for search, he

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What is meant by ‘reasons to believe’ under GST Act?

Reason to believe is to have knowledge of facts which, although not amounting to direct knowledge, would cause a reasonable

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Who can order for Search and Seizure under the provisions of CGST Act?

An officer of the rank of Joint Commissioner or above can authorize an officer in writing to carry out search

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Can the proper officer authorize Inspection of any assets/premises of any person under this Section under GST law?

No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following:

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Who can order for carrying out “Inspection” and under what circumstances under GST law?

As per Section 67 of CGST/SGST Act, Inspection can be carried out by an officer of CGST/SGST only upon a

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