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GST - Highlights / Catch Notes

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Levy of Interest and penalty - the transitional credit which was ...

GST

July 25, 2023

Levy of Interest and penalty - the transitional credit which was taken has been sanctioned - The difficulty arose only on account of technical glitches in the web portal maintained by the Central Government at the time of implementation of GST. The petitioner cannot be penalized as the credit itself was allowed - HC

 

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