No refund of tax paid or input tax credit reversed.
150. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 118 been in force at all material times.
1. To come into force w.e.f. 27-09-2024 vide Notification No. 17/2024–Central Tax dated 27-09-2024
Get Tax Updates Via Whatsapp
