Tax Recovery Halted: Statutory Timelines Violated, Premature Action Rejected, Full Refund and Interest Ordered Under CGST Act Sections 78 and 79
Case-Laws
GST
HC held that the recovery of tax dues from the petitioner was premature and in violation of statutory provisions under Sections 78 and 79 of CGST/BGST Act, 2017. The Recovery Officer was mandated to wait three months from the date of service order before initiating recovery proceedings. The impugned orders rejecting Input Tax Cred
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