HC judgement on ITC in electronic credit ledger under GST

Priyanshi Desai , Last updated: 02 August 2019  
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Issue under consideration As per section 73 of CGST Act, 2017 if it is found that an assessee has wrongly availed or utilized input tax credit then the proper officer shall issue a show cause notice to such person, demanding input tax credit so wrongly availed with interest and penalty. Legal

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Published by

Priyanshi Desai
(Tax Lawyer and cleared CA Final Group 2 and preparing for Group 1)
Category GST   Report

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