TMI BlogWho can order for carrying out “Inspection” and under what circumstances?X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 authorizatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/SGST Act to evade tax; v. a transporter or warehouse owner has kept goods which have escaped payment of tax or has kept his accounts or goods in a manner that is likely to cause evasion of tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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