Goods and Services Tax | Mere Ineligible ITC Availment Not Suppression for Section 74: GSTAT Thiruvananthapuram

GSTAT held that mere availment of ineligible ITC or failure to reply to audit cannot constitute suppression for invoking Section 74 of CGST Act. The post Mere Ineligible ITC Availment Not Suppression for Section 74: GSTAT Thiruvananthapuram appeared first on TaxGuru .