Who can order for carrying out “Inspection” and under what circumstances?
Question 3
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Who can order for carrying out “Inspection” and under what circumstances?
Ans. As per Section 67 of CGST/SGST Act, Inspection can be carried out by an officer of CGST/SGST only upon a written authorization given by an officer of the rank of Joint Commissioner or above. A Joint Commissioner or an off
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