Recovery of Tax Liability Allowed Without Section 73 Determination; Petitioner's Argument Dismissed as Unfounded.

Recovery proceedings under GST - petitioner itself has quantified its tax liability under the GSTR-1 Returns. The petitioner's contention that in absence of determination of tax u/s 73 no recovery can be made, is unfounded and in fact Section 73 has got no application in the facts and circumstances of the present case. .....

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