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VAT - Highlights / Catch Notes

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Jurisdiction of State GST Department to initiate proceedings for ...

VAT and Sales Tax

May 1, 2023

Jurisdiction of State GST Department to initiate proceedings for recovery of any nature for the period prior to acceptance of the Resolution Plan under IBC - While passing the impugned orders, the Deputy Commissioner failed to consider the replies of the party and acted with sheer non-application of mind. His conduct deserves to be deprecated. - HC

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