Page 16 - CA Final GST

Badlani Classes

in the taxable territory for purpose of paying tax and such
person shall be liable to pay tax.
Imp. To Note: In GST system is master and not human being. Law will be what system decides. There
is not likely to be much human touch in many aspect of GST. This is particularly in case of ITC where
human can not do anything such as mismatches, adjustments of payments etc. If system fails, whole
mechanism of ITC fail.

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Central Goods & Services Tax Act, 2017