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GST - Highlights / Catch Notes

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Blocking of Input Tax Credit (ITC) - The trader/supplier namely ...

GST

August 23, 2023

Blocking of Input Tax Credit (ITC) - The trader/supplier namely was non-existing entity and had not conducted any business activity at the address for which, registration was obtained and found to have passed on ineligible input tax credit to numerous tax payers. - Petition dismissed - HC

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