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[Cites 0, Cited by 0] [Section 133(5)] [Section 133] [Entire Act]

Union of India - Subsection

Section 133(5)(b) in The Central Goods and Services Tax Rules, 2017

(b)The investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.]