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GST - Highlights / Catch Notes

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

Case Laws     GST

January 19, 2024

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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