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Home Acts & Rules GST - States Arunachal Pradesh SGST Arunachal Pradesh Goods and Services Tax Act, 2017 Chapters List Chapter XV DEMANDS AND RECOVERY This

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Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. - Arunachal Pradesh Goods and Services Tax Act, 2017

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