Initiation of recovery proceedings.
Section 78
GST – States
DEMANDS AND RECOVERY
Goa Goods and Services Tax Act, 2017
78. Initiation of recovery proceedings.-
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 re
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