Chapter - 12 and 13 - Section - 59 to 66 of CGST Act
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Chapter - 14 - Section - 67 to 72 of CGST Act
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Chapter - 15 - Section - 73 to 78 of CGST Act
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Multiple Authority cannot investigate same cause - Gujarat HC
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Chapter - 16 - Section - 85 to 94 of CGST Act
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No Coercive action should be taken for notice issued under section 16(4)
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