Section 71 Odisha GST Act 2017 : Access to business premises
Section 71 Odisha GST Act 2017 [ Section 71 Odisha GST Act 2017 explains Access to business premises and is covered in Chapter XIV : Inspection, Search, Seizure and Arrest ] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place… Read More »