Section 78
Initiation of recovery proceedings.
GST
DEMANDS AND RECOVERY
Section 78 of Central Goods And Services Tax Act, 2017
Initiation of recovery proceedings.
78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the inter
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