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GST - Highlights / Catch Notes

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Rectification of mistake - Excess input tax credit availed in ...


Rectification Not Allowed for Uncontested Orders from Show Cause Notices Due to Factual Mistakes.

January 19, 2024

Case Laws     GST     HC

Rectification of mistake - Excess input tax credit availed in GSTR 3B - When a show cause notice is not contested, the resultant order passed assumes the nature of an agreed order and a rectification application will not lie to correct a factual mistake therein. - HC

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