{"id":74038,"date":"2025-10-13T08:54:01","date_gmt":"2025-10-13T03:24:01","guid":{"rendered":""},"modified":"2025-10-13T08:54:01","modified_gmt":"2025-10-13T03:24:01","slug":"only-joint-commissioner-may-form-reasons-and-authorise-inspections-under-s-67-1-authorized-officer-can-inspect-and-seize-under-s-67-2","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74038","title":{"rendered":"Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)"},"content":{"rendered":"<p>Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)<br \/>Case-Laws<br \/>GST<br \/>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&#39;s premises. Where the Joint Commissioner issues a written authorisation, the authorised office<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93291\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74038","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74038"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74038\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}