The Government of NCT of Delhi vide Notification No. F. 111/573/DT&T/ESH:/ReDesiGNATION/GST 1/2021/9410 dated October 14, 2021 has conferred upon senior assistant and junior assistant, working in the Department of Trade and Taxes, the power to undertake physical verification of the place of business of a person before the grant of registration or due to any other reason after the grant or registration, as assigned by the Proper Officer.
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/10/Delhi-GST-Commissioner-empowered-senior-and-junior-assistant-to-undertake-physical-verification-of-business-place.pdf