GST DAILY – 256
Recovery proceedings couldn’t be initiated before expiry of 3 months from date of service of order: HC
Tag: recovery within three months period
Whether recovery proceedings can be initiated within three months following the issuance of an order?
The Honorable Madras High Court in the case of Tvl. Cargotec India (P.) Ltd. allowed the writ petition and held that no recovery measures shall be undertaken by the GST authorities for a period of three months from the date of such order as per the proviso to Section 78 of the CGST, 2017.
GST official needs prior approval from higher authority to act within 3 months of demand
If you receive a GST demand order, you have the option to either file an appeal against it or pay the demand amount. However, if GST officials believe that it is necessary to ask for payment before the stipulated time (three months) for the ‘interest of revenue’, they can do so. Unfortunately, this provision has been misused by some GST field officers. In order to prevent this misuse, Central Board of Indirect Taxes & Customs (CBIC) has issued new clarification guidelines
Goa – Instruction – Guidelines for initiation of recovery proceedings before 3 months from date of service of demand order
Government of Goa, Department of Finance issued Instruction No. 01 of 2024-GST dated 03.06.2024 providing guidelines for initiation of recovery proceedings before 3 months from the date of service of demand order.
No Tax Recovery within 3 months of Notice: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has asked its field formations to not initiate recovery within three months of serving a tax notice, asking them to strike a balance between the interest of the revenue and ease of doing business.
Guidelines for initiation of recovery proceedings before three months from the service of demand orders – regarding
CBIC issued an Instruction No. 01/2024-GST dated 30.05.2024 providing guidelines for initiation of recovery proceedings before three months from the service of demand orders.