Restriction on Grant of Provisional Refund under Section 54 of the PGST Act, 2017 to Specified Registered Persons

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....In exercise of the powers conferred by sub-section (6) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely:- (a) Any person, who has not und....