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

As per section 67(2) of the Central Goods and Services Tax Act, 2017, where proper officer, not below rank of Joint Commissioner, either pursuant to inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act. Are secreted in any place, he may authorise in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or thing.