GST Inspection/Search by Assistant Commissioner based on valid authorization by Chief Commissioner is valid

Bommineni Ramanjaneyulu Vs Joint Commissioner of State Taxes (Andhra Pradesh High Court) Inspection/Search by Assistant Commissioner (ST) is valid on basis of authorization by Chief Commissioner under section 2(91) of the GST Act Conclusion: Proceeding issued by Joint Commissioner authorizing the Assistant Commissioner (ST) to conduct inspection/search etc. of the premises of the assessee was valid under section 71(1) of the Andhra Pradesh GST Act, 2017 as the authorization by the Chief Commissioner came to be issued in terms of Section 2(91) of the Act which categorically stated that the “P...