Rule 121
Recovery of credit wrongly availed
Rule 121
The amount credited under sub-rule (3) of rule 117 may be verified and [proceedings under section 73 or section 74 or section 74A, as the case may be,] 1 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
1 Substituted for the words "proceedings under section 73 or, as the case may be, section 74" vide Notf 20/2024-CT dt 8.10.2024, w.e.f 01.11.2024