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

State of Telangana - Subsection

Section 122(1)(vii) in Telangana 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;