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GST - Highlights / Catch Notes

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Validity of Criminal proceedings whereas the complain case has ...

GST

July 17, 2023

Validity of Criminal proceedings whereas the complain case has already been quashed - Allegation of irregular input tax credit (ITC) availed - As the basis of filing the complaint case has already quashed, to allow the criminal proceeding to continue will amount the abuse of process of law. - Proceedings quashed - HC

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