Inspection of premises under GST by officer below the rank of Joint Commissioner without authorisation is not lawful

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 ...