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[Cites 0, Cited by 0] [Section 122(1)] [Section 122] [Entire Act]

State of Punjab - Subsection

Section 122(1)(vii) in The Punjab Goods and Services Tax Act, 2017

(vii)takes or utilizes input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made thereunder;