A GST Assessing Officer authorised by the Commissioner enters a shop in bazaar and purchases some goods and demands for invoice of the goods he purchased. He checks the invoice, for its correctness and then returns the g

As per section 67(12) of the Central Goods and Services Tax Act, 2017, the Commissioner or an officer authorized by him may cause purchase of any goods or services or both by any person authorized by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier. Accordingly, the GST Officer is empowered to make test purchases to check invoices or bills and bills raised for such test purchases have to be cancelled and the amount paid by the officer have to be returned.