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Finalization of proceedings relating to output duty or tax liability

Section 183 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 183 - 183. (1) Every proceeding of appeal, revision, review or reference relating to .....

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reference, the same shall be recovered as an arrear of duty or tax under this Act and amount so recovered shall not be admissible as input tax credit under this Act. (2) Every proceeding of appeal, revision, review or reference relating to any outpu .....

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hstanding anything to the contrary contained under the provisions of earlier law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944and shall not be admissible as input tax credit under this Act. (CGST Law) (1) .....

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