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GST - Highlights / Catch Notes

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Validity of recovery notice - Denial of benefit of exemption - ...

GST

December 26, 2023

Validity of recovery notice - Denial of benefit of exemption - This Court is of the considered opinion that, especially in the peculiarities of this case, the third respondent, to sustain the proposed demand, had to examine whether failure to furnish the details of the GSTIN, notwithstanding the other circumstances, could justify denial of exemption. - HC

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