Ans. As per Section 67 of CGST/SGST Act, Inspection can be carried out by an officer of CGST/SGST only upon a written authorization given by an officer of the rank of Joint Commissioner or above. A Joint Commissioner or an officer higher in rank can give such authorization only if he has reasons to believe that the person concerned has done one of the following:
- (i) suppressed any transaction of supply;
- (ii). suppressed stock of goods in hand;
- (iii). claimed excess input tax credit;
- (iv). contravened any provision of the CGST/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.