Based on the telephonic instruction from the proper officer above the rank of Joint Commissioner, an officer has reached the principal place of business of Ravindra Gupta, a registered person under the GST law to conduct

Based on the telephonic instruction from the proper officer above the rank of Joint Commissioner, an officer has reached the principal place of business of Ravindra Gupta, a registered person under the GST law to conduct search and seizure proceeding in pursuance of inspection. Ravindra Gupta has challenged the search and seizure proceeding initiated by the officer considering it as illegal. Based on the legal provision of the CGST Act, 2017, answer the following: (i) Whether the officer on the basis of telephonic instruction could initiate search and seizure proceeding? Whether the action of Ravindra Gupta is correct in considering search or seizure as illegal?