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