What is the minimum rank of the proper officer authorised to exercise the relevant inspection or search authorisation power under Section 67 of the CGST Act?
Question and options
What is the minimum rank of the proper officer authorised to exercise the relevant inspection or search authorisation power under Section 67 of the CGST Act?
Deputy Commissioner
Inspector
Superintendent
Joint Commissioner
Answer and explanation
Correct answer: D - Joint Commissioner
Section 67 of the CGST Act lets a proper officer not below the rank of Joint Commissioner authorise inspection, search and seizure in writing. Superintendents and Deputy Commissioners may carry out an authorised search but cannot authorise it themselves.
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