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GST - Highlights / Catch Notes

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Maintainability of petition - appealable order or not - Levy of ...

GST

October 1, 2022

Maintainability of petition - appealable order or not - Levy of interest under Section 50 along with penalty under Section 122(2) of the Central Goods and Service Tax Act, 2017 - restriction on ITC - Since an appeal provision is available, it is in the fitness, it would be just and proper, the petitioner avails the remedy of appeal where all the issues can be agitated. - HC

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