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    <title>2021 (9) TMI 676 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR</title>
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    <description>The appeal was rejected, and the impugned order was upheld, confirming the recovery of the wrongly transferred Input Tax Credit (ITC) amounting to Rs. 14,73,718 along with applicable interest and penalties. The adjudicating authority found that the appellant had contravened the provisions of Section 140 of the CGST Act and had suppressed facts with the intent to avail irregular ITC.</description>
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      <description>The appeal was rejected, and the impugned order was upheld, confirming the recovery of the wrongly transferred Input Tax Credit (ITC) amounting to Rs. 14,73,718 along with applicable interest and penalties. The adjudicating authority found that the appellant had contravened the provisions of Section 140 of the CGST Act and had suppressed facts with the intent to avail irregular ITC.</description>
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