Case Law Details
Case Name : State of Bihar & Ors. Vs Commercial Steel Engineering Corporation (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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State of Bihar & Ors. Vs Commercial Steel Engineering Corporation (Supreme Court of India)
Supreme Court upheld order of Patna High Court which held that Interest not payable under GST if ITC availed but not utilized. In Commercial Steel Engineering Vs State of Bihar, Patna High Court held that ITC availed but not utilized for tax payment doesn
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