Before time GST recovery if Necessary or Expedient

Before time GST recovery if “Necessary or Expedient”

The fundamental issue that may arise with the attached circular is that it provides for recovery of taxes before the statutory deadline (expiry of three months) where it is *****necessary in the interest of revenue*****.

The GST law although allows the before time recovery, however only where it is *****expedient in the interest of revenue******

I think the difference lies in the level of urgency and flexibility. While “necessary” seems more stringent and urgent, “expedient” allows for a certain level of discretion and practicality.

Next is that the circular does not specify the criteria or procedure for determining the expediency or necessity of the interest of revenue and has left it to the disposal of the Commissioner concerned.

Let’s see…..

Guidelines for initiation of recovery proceedings before three months from the service of demand orders – regarding