Section 142(8)(a) in Karnataka Goods and Services Tax Act, 2017

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

State of Karnataka - Subsection

Section 142(8)(a) in Karnataka Goods and Services Tax Act, 2017

(a)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 recoverable from the person, 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.

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State of Karnataka - Subsection

Section 142(8)(a) in Karnataka Goods and Services Tax Act, 2017