Dear Members.
A demand is created through DRC 07, Against Mismatch of ITC (2017-18) in 2019, without issuing prior ASMT 10 or other Notice seeking clarification on mismatch of ITC. Taxpayer is unaware of DRC 07, in 2021 a fresh notice and phone call has received by Taxpayer regarding payment of Interest & Penalty, Mismatch ITC State tax Demand, setoff through Credit Ledger by State in Aug 2021.
my query is that :-
1. Is that Amount which is set off by State , recovered as no mismatch in that year end, only Due to Quarterly return filler filed their return in quarter end which create mismatch in month wise.
2. How can i go further for recovery that bona fide amount, as Appeal time is over.
CAclubindia
