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Home Acts & Rules Customs Acts Customs Act, 1962 Chapters List Chapter XIV Confiscation of goods and conveyances and imposition of penalties This
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Section 114AC - Penalty for fraudulent utilisation of input tax credit for claiming refund - Customs Act, 1962

Extract

..... 1[Penalty for fraudulent utilisation of input tax credit for claiming refund. 114AC. Where any person has obtained any invoice by fraud, collusion, wilful misstatement or suppression of facts to utilise input tax credit on the basis of such invoice f .....

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Section 114AC - Penalty for fraudulent utilisation of input tax credit for claiming refund - Customs Act, 1962

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