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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST
Section 67 - Power of inspection, search and seizure
Section 68 - Inspection of goods in movement
Section 69 - Power to arrest
Section 70 - Power to summon persons to give evidence and produce documents
Section 71 - Access to business premises
Section 72 - Officers to assist proper officers
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