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[Cites 0, Cited by 0] [Section 97(6)] [Section 97] [Entire Act]

Union of India - Subsection

Section 97(6)(e) in The Central Goods and Services Tax Rules, 2017

(e)to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;