GST: Prohibition Order passed by DC without authorization is invalid

By Editor4 Goods and Services Tax Judiciary March 6, 2020

Case Name: Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (ST) (Andhra Pradesh High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Andhra Pradesh HC

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Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) As per the provisions of Section 67(1) of the Act, power of inspection is specified to an officer not below the rank of joint commissioner. The said officer for the purpose of search as specified in Section 67(1) (a) and (b) may authorize in writing any other officer of Central Tax for inspection of any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown, as the case may be. Similar is the provision of Section...

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