Section 67

(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that 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 or has indulged in contravention of any of the provisions of this Act to evade tax, he may authorise in writing any other officer of central tax to inspect any places of business.