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Case Law Details

Case Name : Greenstar Fertilizers Limited Vs Joint Commissioner (Appeals) (Madras High Court)
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Greenstar Fertilizers Limited Vs Joint Commissioner (Appeals) (Madras High Court)

In the case of Greenstar Fertilizers Limited vs. Joint Commissioner (Appeals) before the Madras High Court, the dispute revolves around the imposition of penalties under the Central Goods and Services Tax Act, 2017 (CGST Act) for the wrongful availment of Input Tax Credit (ITC). Here’s a detailed summary of the case and its implications:

Greenstar Fertilizers Limited, a Central Excise Assessee transitioning into the GST regime, availed certain transitional credits under Section 142 of the

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