Section 67 of Sikkim GST Act 2017 : Power of inspection search and seizure
Section 67 of Sikkim GST Act 2017 [ Section 67 of Sikkim GST Act 2017 explains Power of inspection search and seizure and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ] [ Enforced with effect from 1-7-2017. ] Power of inspection search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons… Read More »