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  2. Frequently Asked Questions
  3. Inspection, Search, Seizure and Arrest

Can the proper officer authorize Inspection of any assets/premises of any person under this Section?

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No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following:

  1. any place of business of a taxable person;
  2. any place of business of a person engaged in the business of transporting goods whether or not he is a registered taxable person;
  3. any place of business of an owner or an operator of a warehouse or godown.
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