GST What is the procedure for conducting search?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 20, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. Section 67(10) of CGST/SGST Act prescribes that searches must be carried out in accordance with the provisions of Code of Criminal Procedure, 1973. Section 100 of the Code of Criminal Procedure describes the procedure for search.
     
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