An Assistant Commissioner of Goods and Services Tax (GST) based on the returns filed by a taxable person is of the opinion that the taxable person has suppressed some transaction relating to goods/services and also claim

As per the provisions of section 67(1) of the Central Goods and Services Act, 2017, only the proper officer, not below the rank of Joint Commissioner may authorise in writing any other officer of central tax to inspect any places of business of the taxable person in case 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 Central Goods and Services Act, 2017 or has indulged in contravention of any of the provisions of the said Act or the rules made thereunder to evade tax under the said Act. So, the Assistant Commissioner himself cannot pass such order, unless, duly authorised in writing by a Joint Commissioner or any other officer of higher rank. Therefore, the argument of the taxable person is correct as in the absence of the written authorization from an officer of the rank of Joint Commissioner or above, the person authorised by Assistant Commissioner is not allowed to inspect the place of Business of the taxable person.