GST DAILY – 256
Recovery proceedings couldn’t be initiated before expiry of 3 months from date of service of order: HC
Tag: sec. 78 of cgst act
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.
No recovery proceedings shall be initiated within three months following the issuance of an Order
The Hon’ble 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 Act provided the GST Authority satisfies in writing.