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    Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
    GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
    Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
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    Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
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      VAT and Sales Tax

      Input Tax credit - transfer of inputs to other state - such raw...

      High Court Allows Input Tax Credit for Raw Material Transfer Used in Manufacturing and Returned as Finished Goods.

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      VAT and Sales TaxMay 18, 2018Case LawsHC
      Input Tax credit - transfer of inputs to other state - such raw material is sent by the assessee to its factory situated at District Hoshiarpur, Punjab - It was transfer of the goods for manufacturing activity and the goods were returned back to the assessee's principal place of business in the form of finished product - credit cannot be denied - HC

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      ActsIncome Tax