Legality Of Confiscation Of Cash During Search And Seizure Proceedings Conducted Under Section 67(2) Of Gst Act: Delhi High Court
February 10, 2023
ABSTRACT Section 67 CGST Act, 2017 deals with the power of proper officer to conduct inspection, search, and seizure proceedings against any person that in opinion of the proper officer has allegedly suppressed any transaction with respect to supply or stock in hand, claimed any Input Tax Credit in excess...
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