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CMA Final · Indirect Tax Laws and Practice · Inspection, Search, Seizure, Arrest and Prosecution

Under the provisions on inspection, search and seizure in the CGST Act, 2017, what is the minimum rank of the proper officer who may authorise another officer of central tax in writing to inspect the place of business of a taxable person?

The proper officer must be not below the rank of Joint Commissioner. Section 67 allows only an officer of that rank or higher to authorise in writing another central tax officer to inspect a place of business when he has reasons to believe that tax has been evaded.

  1. ASuperintendent of central tax
  2. BAssistant Commissioner
  3. CJoint CommissionerCorrect
  4. DDeputy Commissioner

Explanation

Section 67(1) empowers the proper officer not below the rank of Joint Commissioner to authorise in writing another officer of central tax to inspect places of business where he has reasons to believe that tax evasion has occurred. Assistant or Deputy Commissioners and Superintendents are below this rank and cannot issue the authorisation.

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