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[Cites 0, Cited by 0] [Section 97(6)] [Section 97] [Entire Act]

Union of India - Subsection

Section 97(6)(b) in The Central Goods and Services Tax Rules, 2017

(b)to require any applicant to produce before it, or before a duly authorised officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;