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    <title>Amendment in Notification No. 4 of 2020, dated 23.03.2020</title>
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    <description>The amendment substitutes the Table in Notification No. 4 of 2020 effective 25.05.2022 to empower specified Assistant Commissioners and designated divisional officers to disallow or allow debits equivalent to fraudulent input tax credit in the electronic credit ledger when used to discharge tax liabilities or to claim refunds of unutilized amounts, including cases identified as bill trading by the intelligence wing.</description>
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      <description>The amendment substitutes the Table in Notification No. 4 of 2020 effective 25.05.2022 to empower specified Assistant Commissioners and designated divisional officers to disallow or allow debits equivalent to fraudulent input tax credit in the electronic credit ledger when used to discharge tax liabilities or to claim refunds of unutilized amounts, including cases identified as bill trading by the intelligence wing.</description>
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