Bee Jay Engineers Vs Commercial Tax Officer
Date: September 10, 2025
Subject Matter
GST Inspection held lawful as the authorization was given by the Joint Commissioner
Summary
The petitioner, a taxpayer, challenged an inspection of their business premises conducted by a Commercial Tax Officer, arguing that the inspection was initiated without a valid "reasons to believe" authorization from a proper officer not below the ra…
1. Learned AGA accepts notice for respondent Nos.1 and 2. 2. Sri. M. B. Kanavi, learned counsel accepts notice for respondent No.3. 3. The petitioner is before this Court seeking for the following reliefs: a. Issue Writ of Certiorari to quash the entire inspection proceedings initiated under section 67(1) of the GST Act 2017 against the petitioner, including the written statement dated 02.09.2025…