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 MADRAS
Number: W.P.No.3474 of 2021
Petitioner: Aathi Hotel
Respondent: Assistant Commissioner ST FAC
Date of decision: 08.12.2021
Judges: The Honourable Mr.justice C.saravanan

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