TaxTMI 
TaxTMI 
Can ITC on DRC-03 paid under section 73 after DGGI investigation be availed? Because as per section 17(5) of CGST, ITC paid under section 74 can't be vailed. and if DGGI comes in to picture can payment under section 73 be made? any case law?
ITC on Payment made under section 73 after DGGI Investigation
15 Sep 2026 
0 Replies 
12 Views Asked by
Input tax credit on voluntary tax payment raises questions about section 73 proceedings and blocked credit restrictions.
Input tax credit on tax paid through DRC-03 following a DGGI investigation raises whether payment may be made under section 73 and whether credit can be availed. The issue contrasts the section 17(5) restriction concerning credit on payments under section 74 with payments made under section 73, and considers the relevance of DGGI involvement and judicial guidance. (AI Summary)
Input tax credit on tax paid through DRC-03 following a DGGI investigation raises whether payment may be made under section 73 and whether credit can be availed. The issue contrasts the section 17(5) restriction concerning credit on payments under section 74 with payments made under section 73, and considers the relevance of DGGI involvement and judicial guidance. (AI Summary)