2019 (2) TMI 541

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..... for the petitioner has invited the attention of the court to the provisions of subsection (2) of section 67 of the Central Goods and Services Tax Act, 2017, to submit that in this case, the concerned officer, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his .....

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