Section 105 Odisha GST Act 2017 : Powers of Authority and Appellate Authority
Section 105 Odisha GST Act 2017 [ Section 105 Odisha GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in Chapter XVII : Advance Ruling ] Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection; (b) enforcing… Read More »