TMI BlogTax wrongfully collected and deposited with the Central or a State GovernmentX X X X Extracts X X X X X X X X Extracts X X X X ..... s - 53. Tax wrongfully collected and deposited with the Central or a State Government (1) A taxable person who has paid CGST/SGST (in SGST Act) on a transaction considered by him to be an intra- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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