Bee Jay Engineers Vs Commercial Tax Officer (Karnataka High Court)
Karnataka High Court held that any officer below the rank of Joint Commissioner cannot by himself inspect the premises of any taxable person without authorization from the Joint Commissioner in term of section 67 of the CGST Act.
Facts- The present writ is preferred by the petitioner. It is mainly contested that without there being an application of mind by the Joint Commissioner, as required under Section 67 of the CGST and SGST Act, 2017, the Commercial Tax Officer has inspected the premises of the petitioner and called upon the petitioner to submit certain documents, as also called upon the petitioner to submit a statement.
Conclusion- Held that in terms of section 67 of the CGST Act any Officer below the rank of the Joint Commissioner can not by himself inspect the premises of any taxable person without authorisation from the Joint Commissioner.
Held that there is no requirement to provide a copy of the authorisation and the details of the order passed by the Joint Commissioner under Subsection (1) of Section 67 of the Act. However, the delegate who inspects and or confiscates any document or goods would be required to provide the details of the authorisation to the taxable person.
