https://www.taxtmi.com/forum/issue?id=121123 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. en-us Tue, 15 Sep 2026 15:25:49 +0530 Tue, 15 Sep 2026 15:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121123 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. Discussion-Forum GST Tue, 15 Sep 2026 15:25:49 +0530 https://www.taxtmi.com/forum/issue?id=121123