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GSTAT Agra Rules GST Confiscation Fines Invalid When Section 130 Fails
GSTAT Agra dismissed five Revenue appeals, establishing that stock discrepancies require Section 73 or 74 proceedings, not Section 130 confiscation.
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GSTAT Agra Rules Supplier Alleged Fictitious Cannot Justify ITC Denial
GSTAT Agra rules that alleging a supplier is fictitious is not enough to deny input tax credit. Read about the ₹3.83 lakh ITC relief and compliance guidelines.