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Case Name : Tarinika & Ors. Vs Commissioner of Central Goods & Services Tax (Calcutta High Court)
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Tarinika & Ors. Vs Commissioner of Central Goods & Services Tax (Calcutta High Court)

Communicating inadequate information in Deficiency Memo Cannot Prejudice Taxpayer-Calcutta HC

Issue involved: Whether refund applications under Section 54 of the CGST Act, 2017 can be re-filed when deficiency memos were not comm

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Nipun Arora is a Chartered Accountant in practice having more than 9 years of experience in Indirect Taxation advisory, litigation and GST implementation process. He has advised various domestic and multinational clients on crucial aspects of Indirect taxes and has assisted in strategic executio View Full Profile

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