Section 67 Odisha GST Act 2017 : Power of inspection, search and seizure
Section 67 Odisha GST Act 2017 [ Section 67 Odisha GST Act 2017 explains Power of inspection, search and seizure 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… Read More »