Recovery from Electronic Credit Ledger without following Section 78 three-month waiting period ruled illegal and arbitrary

Recovery from Electronic Credit Ledger without following Section 78 three-month waiting period ruled illegal and arbitraryCase-LawsGSTHC held that respondents’ recovery of amount from petitioner’s Electronic Credit Ledger/Electronic Cash Ledger under Sect

Recovery from Electronic Credit Ledger without following Section 78 three-month waiting period ruled illegal and arbitrary
Case-Laws
GST
HC held that respondents' recovery of amount from petitioner's Electronic Credit Ledger/Electronic Cash Ledger under Section 79 of GST Act, 2017 was illegal and arbitrary. Court found that pursuant to Section 78, recovery proceedings cannot be initiated within three months of demand becoming payable unless reasons are recorded. Additionally, under Sect

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