Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)

Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)Case-LawsGSTThe HC held that under s.67(1) only the Joint Commissioner may form the requisite reasons to believe and ma

Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)
Case-Laws
GST
The HC held that under s.67(1) only the Joint Commissioner may form the requisite reasons to believe and may authorise in writing another officer; no officer below the rank of Joint Commissioner can, of their own accord, inspect a taxable person's premises. Where the Joint Commissioner issues a written authorisation, the authorised office

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