Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 142(14)] [Section 142] [Entire Act] State of Punjab - Subsection Section 142(14)(b) in The Punjab Goods and Services Tax Act, 2017 (b)capital goods or, having availed of such credit, has reversed the said credit, to the extent availed of by him.