CourtMesh

Section 121: Recovery of credit wrongly availed

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.

192 Inserted vide Notf no. 34/2017 – CT dt. 15.09.2017 Page 117 of 155

CHAPTER XV ANTI-PROFITEERING

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section121
Marginal noteRecovery of credit wrongly availed
JurisdictionCentral
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? Central Goods and Services Tax Rules-Part-A dated 09.10.2019 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.