Recovery proceedings under GST - petitioner itself has ...
Recovery of Tax Liability Allowed Without Section 73 Determination; Petitioner's Argument Dismissed as Unfounded.
December 2, 2019
Case Laws GST HC
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.
View Source