67 Power of inspection, search and seizure- CGST Billl 2017
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST Power of inspection, search and seizure. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person… Read More »