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


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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