Section 67 of Punjab GST Act 2017 : Power of inspection, search and seizure.
Section 67 of Punjab GST Act 2017 ( Section 67 of Punjab 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)… Read More »