https://www.taxtmi.com/highlights?id=50496 Recovery proceedings under GST - petitioner itself has quantified its tax liability under the GSTR-1 Returns. The petitioner's contention that in absence of determination of tax u/s 73 no recovery can be made, is unfounded and in fact Section 73 has got no application in the facts and circumstances of the present case. en-us Mon, 02 Dec 2019 17:11:47 +0530 Mon, 02 Dec 2019 17:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50496 Recovery proceedings under GST - petitioner itself has quantified its tax liability under the GSTR-1 Returns. The petitioner's contention that in absence of determination of tax u/s 73 no recovery can be made, is unfounded and in fact Section 73 has got no application in the facts and circumstances of the present case. Highlights GST Mon, 02 Dec 2019 17:11:47 +0530 https://www.taxtmi.com/highlights?id=50496