Restriction on Grant of Provisional Refund under Section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017 to Specified Registered Persons

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....Shimla-2, the 10th October, 2025 Notification No. 14/2025-State Tax In exercise of the powers conferred by sub-section (6) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh on the recommendations of the Council, is pleased to hereby notify the following category of registered persons who shall not be allowed refund on provis....