Q 4. Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Ans. No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following:
i. any place of business of a taxable person;
ii. any place of business of a person engaged in the business of transporting goods whether or not he is a registered taxable person;
iii. any place of business of an owner or an operator of a warehouse or godown.
