Powers of Authority and Appellate Authority.
Section 105
GST – States
ADVANCE RULING
Rajasthan Goods and Services Tax Act, 2017
Powers of Authority and Appellate Authority.
105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding –
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other records,
have al
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