Section 121 in Punjab Goods and Services Tax Rules, 2017
121. Recovery of credit wrongly availed.
- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.[Chapter XV] [Added by Punjab Notification No. GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017, dated 30.6.2017 (w.e.f. 29.6.2017).] Anti-Profiteering
