TMI BlogAmendment of section 132.X X X X Extracts X X X X X X X X Extracts X X X X ..... uses to commit and retain the benefits arising out of, any of the following offences shall be substituted; ( ii ) for clause ( c ), the following clause shall be substituted, namely: ( c ) avails input tax credit using the invoice or bill referred to in clause ( b ) or fraudulently avails input tax credit without any invoice or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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