https://www.taxtmi.com/forum/issue?id=115555 Taxes demanded and paid under Section 74 are excluded from input tax credit under Section 17(5)(i); once a show-cause notice under Section 74 is issued the taxpayer cannot claim ITC on the differential amount, and ITC is available only if the taxpayer voluntarily pays the tax into the government account prior to enforcement proceedings. en-us Sun, 20 Oct 2019 15:31:41 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115555 Taxes demanded and paid under Section 74 are excluded from input tax credit under Section 17(5)(i); once a show-cause notice under Section 74 is issued the taxpayer cannot claim ITC on the differential amount, and ITC is available only if the taxpayer voluntarily pays the tax into the government account prior to enforcement proceedings. Discussion-Forum GST Sun, 20 Oct 2019 15:31:41 +0530 https://www.taxtmi.com/forum/issue?id=115555