GST - Inspection, Search and Seizure

Chapters / List

1. Introduction - INSPECTION, SEARCH & SEIZURE

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2. Section 67 - Power of inspection, search and seizure

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3. Section 68 Inspection of Goods in Movement Read with RULE 138

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4. Section 70 Power to summon persons to give evidence and produce documents

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5. SECTION 71 Access to business premises

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6. Section 72 Officers to assist Proper Officers

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