Withholding the Input Tax Credit - vires of Section 16(2)(c) of CGST Act, 2017 - Seller has not...

Withholding the Input Tax Credit - vires of Section 16(2)(c) of CGST Act, 2017 - Seller has not deposited the tax (GST) with the Government revenue - order of attachment cannot sustain beyond One year - If the department wants to permanently disallow credit of accumulated amount in the ledger of a dealer, it must adjudicate the issue and pass an order after bi-parte hearing. - HC .....

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