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

Which statement about the authorisation of inspection or search under the CGST Rules, 2017 is correct?

The proper officer, not below the rank of Joint Commissioner, issues the authorisation in FORM GST INS-01 authorising a subordinate officer to inspect, search or seize. INS-02 is the seizure order and INS-03 the prohibition order, so they are not authorisation forms.

  1. AAny officer of the rank of Superintendent may issue the authorisation in FORM GST INS-02
  2. BThe proper officer not below the rank of Joint Commissioner issues an authorisation in FORM GST INS-01 to a subordinate officerCorrect
  3. CThe authorisation is issued in FORM GST INS-03 by the Commissioner only
  4. DNo written authorisation is needed for an inspection of a transporter's premises

Explanation

The rule provides that a proper officer not below the rank of Joint Commissioner, having reasons to believe a place is to be visited, issues an authorisation in FORM GST INS-01 to a subordinate officer. INS-02 is the seizure order and INS-03 is the prohibition order. Section 67 also requires authorisation in writing.

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