Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Question 4
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Ans. No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following:
i. any place of business of a taxable person;
ii. a
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