Section 67 Kerala GST Ordinance 2017 : Power of inspection, search and seizure
Section 67 Kerala GST Ordinance 2017 [ Section 67 Kerala GST Ordinance 2017 explains Special audit and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ] Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that, — (a) a taxable person has suppressed any… Read More »