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GSTDemand Order cannot be passed without providing hearing opportunity
GSTITC not available on Air Conditioning and Cooling System by applying the Test of Permanency
GSTITC not available on Works Contract Services for construction of Immovable Property
GSTProvisions of Section 16(2)(c) of CGST Act challenged before Tripura HC
GSTProvisional assessment order lifted as no proceedings were pending under Section 73 and 74 of the CGST Act
GST