Section 69 – Draft-Bills-Reports – OFFENCES AND PENALTIES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 69 – 69. Detention of goods and conveyances, and levy of penalty (1) Where any person – (i) transports any goods or stores such goods while they are in transit in violation of the provisions of this Act; or (ii) stores or keeps in stock goods or supplies goods which have not been accounted for in the books or records maintained by him in the manner required by
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