Joint Commissioner of Goods and Services Tax based on the returns filed by Bhojraj, a taxable person is of the opinion that he has suppressed some transactions relating to goods/services and also claimed input tax credit

According to Section 67(1) of the Central Goods and Services Tax Act, 2017 (CGST Act) where the proper officer, not below the rank of Joint Commissioner, has reason to believe that - (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of central tax to inspect 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 or any other place. In view of the above said provision of CGST Act, it can be said that the action of Bhojraj is not valid as Joint Commissioner has authority to authorise in writing any other officer of central tax to inspect any places of business of the taxable person under Section 67 (1) of the CGST Act, 2017.