Initiation of recovery proceedings.

Section 78 – Acts – DEMANDS AND RECOVERY – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 78 – 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 interest of revenue, he may, for reasons to be rec

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