Q 389. Can a CGST/SGST officer access business premises under any other circumstances?

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Ans. Yes.  Access can also be obtained in terms of Section 64 of MGL.    This provision of law is meant to allow an audit party of CGST/SGST or C&AG or a cost accountant or chartered accountant nominated under section 50 of CGST/SGST Act, access to any business premises without issuance of a search warrant for…

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