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[Cites 0, Cited by 0] [Section 142(8)] [Section 142] [Entire Act]

State of Telangana - Subsection

Section 142(8)(b) in Telangana Goods and Services Tax Act, 2017

(b)where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act.