If the unavailed Input Tax Credit on Capital Goods under the earlier law which has been subsequently availed under the GST law is found to be inadmissible as per the proceedings of the Department, then what will be the course of action for the Department?

• A. Such amount will be recovered under the GST law
• B. Such amount will be recovered under the earlier law
• C. Such amount cannot be recovered
• D. Such amount may be recovered under the GST law or the earlier law at Department’s option