Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 7. Is it mandatory that such 'reasons to believe' has to be recorded in writing by the proper officer, befo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X