Tax wrongfully collected and paid to Central Government or Union territory Government

Tax wrongfully collected and paid to Central Government or Union territory Government
Section 12
GST
DEMANDS AND RECOVERY
Union Territory Goods And Services Tax Act, 2017
CHAPTER VI
DEMANDS AND RECOVERY
Tax wrongfully collected and paid to Central Government or Union territory Government
12. (1) A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an int

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