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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Search and Seizure - presence of witnesses in case of search - ...

GST

July 6, 2020

Search and Seizure - presence of witnesses in case of search - Section 67 of CGST Act - The submission of counsel for petitioner is that the search should be carried out in the presence of the Advocate, but counsel for petitioner has failed to point out any statutory provision or any such legal right in favour of the petitioner.

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