Seizure and sealing during search under GST

CA PIYUSH KAPOOR , Last updated: 23 January 2023  
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Sections 67 to 72 of the Central Goods and Services Tax Act, 2017 deals with the provisions related to inspection, search, seizure and arrest. Section 67 of CGST 2017 provides for power of inspection, search and seizure. This article help to understand powers of GST official under section 67 of GST

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CA PIYUSH KAPOOR
(PARTNER)
Category GST   Report

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