GST - Inspection, Search and Seizure

Chapters / List

1. Introduction - INSPECTION, SEARCH & SEIZURE

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2. Power of inspection, search and seizure [ Section 67 CGST Act read with Rule 139 to 141 ]

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3. Inspection of Goods in Movement [ Section 68 Read with Rule 138 ]

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4. Power to summon persons to give evidence and produce documents [ Section 70 ]

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5. Access to business premises [ Section 71 ]

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6. Officers to assist Proper Officers [ Section 72 ]

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