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Case Law Details

Case Name : Watermelon Management Service Private Limited Vs Commissioner of Central Tax, GST (Delhi High Court)
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Watermelon Management Service Private Limited Vs Commissioner of Central Tax, GST (Delhi High Court)

The issue under consideration is whether the contention of the petitioner that the provisional attachment for wrong availment of ITC is without jurisdiction and illegal is correct?

In the present case, GST department has conducted search in the registered premises of 8 input suppliers of M/s WMSPL who were suspected of supplying only invoices without actually supply of good

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