No penalty u/s 74 for wrong availment of ITC but penalty can be imposed for wrong utilisation of ITC
Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P.No.3474 of 2021Petitioner: Aathi HotelRespondent: Assistant Commissioner ST FACDate of decision: 08.12.2021Judges: The Honourable Mr.justice C.saravanan Download Aathi Hotel Vs Assistant Commissioner ST FAC GST Case