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Whether time limit to avail input tax credit is applicable to Bill of Entries ?
TRT-2025-1363

Issue Favourable to Tax Payer ?:- not applicable

Held: The ‘Bill of Entry’ figures as one of the prescribed document for the purposes of.....

TRT-2025-1362

Issue Favourable to Tax Payer ?:- yes

Held: Section 20 of IGST Act, 2017 provides for the applicability of various provisions of CGST Act.....

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