Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goverdhandham Estate Private Limited Vs State of Rajasthan (Rajasthan High Court) In the matter abovementioned that HC held that hat once the explanation with regard to discrepancy in the return is offered and accepted, further proceedings are not required to be drawn. Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which stated that the petitioner had availed ITC which was not available to him as per Section 17(5) of the RGST. ITC on payment made for purchase of lift and payment made for purchase of Air Conditioners were...