Section 71 of Punjab GST Act 2017 : Access to business premises.
Section 71 of Punjab GST Act 2017 ( Section 71 of Punjab 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… Read More »