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[Cites 0, Cited by 0] [Section 142(6)] [Section 142] [Entire Act]

State of Jharkhand - Subsection

Section 142(6)(b) in Jharkhand Goods and Services Tax Act, 2017

(b)every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.