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ITC on Payment made under section 73 after DGGI Investigation

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....TC on Payment made under section 73 after DGGI Investigation<br> Query (Issue) Started By: - Affirm Services Consultancy Pvt Ltd Dated:- 15-9-2026 Goods and Services Tax - GST<br>GST<br>Can ITC on DRC....

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....-03 paid under section 73 after DGGI investigation be availed? Because as per section 17(5) of CGST, ITC paid under section 74&nbsp; can&#39;t be vailed. and if DGGI comes in to picture can payment un....

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....der section 73 be made? any case law?<br> Discussion Forum - Knowledge Sharing ....