Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?

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..... Search, Seizure and Arrest - FAQ on GST dated 21.9.2016 based on Draft Model GST - Act-Rules - Q 7. Is it mandatory that such reasons to believe has to be recorded in writing by the proper officer .....

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..... ed before issue of search warrant or before conducting search. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagemen .....

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