Section 67(1)(b) in The Central Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 67(1)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(1)(b) in The Central Goods and Services Tax Act, 2017

(b)any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of central tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.

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Union of India - Subsection

Section 67(1)(b) in The Central Goods and Services Tax Act, 2017