As per section 67(2) of CGST Act 2017, an officer, not below the rank of Joint Commissioner may authorize (in writing ) any officer or may himself conduct search and seizer of goods, documents or books or things if he has reason to believe (either pursuant to an inspection carried out or otherwise ) that goods, documents, books and things are secreted in any place.
Source Taxguru
Latest Posts in "India"
- U.S.-India Trade Deal: A New Era of Economic Cooperation
- Key GST Amendments Proposed in Finance Bill 2026: Discounts, Refunds, Appeals, and SEZ Clarifications
- How to Consolidate Multiple Deliveries into a Single Invoice for Simplified Billing and Payments
- Seven Arrested for Rs 7 Crore GST Fraud Using Fake Firms and Invoices
- Step-by-Step Guide to Filing GSTR-1A for Invoice Corrections and Amendments in 2024
