TMI Blog2021 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... t relevant, insofar as the impugned order itself records that the assessee has, on receipt of intimation of the wrongful claim of input tax credit (ITC), accepted the error in claim and has reversed ITC, both attributable to CGST and SGST through voluntary payment of tax in Form GST DRC-03 - The provisions of Section 42 can only be invoked in a situation where the mismatch is on account of the err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short 'Act') relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars at the end of the assessee, vis-a-vis, particulars/details furnished in the returns of the selling/purchasing dealer. 6. In this case, the provisions of Section 42 are not relevant, insofar as the impugned order itself records that the assessee has, on receipt of intimation of the wrongful claim of input tax credit (ITC), accepted the error in claim and has reversed ITC, both attributab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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