section No refund of tax paid or input tax credit reversed
No refund of tax paid or input tax credit reversed
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025Tax202541 sections
Statutory text
No refund shallbe made of allthe tax paid orthe input tax credit reversed, which would not have been so paid, or not reversed, had Section 118 been in force at all material times.
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