Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired

Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired
Case-Laws
GST
Premature recovery from an electronic credit ledger was restrained where the ledger was debited before expiry of the appeal period and before the statutory recovery period under Section 78 had run. The Court held that recovery could not commence until three months after service of the order, unless recorded reasons justified curtailment under the proviso to Section 78. Finding no such reasons, and noting that similar petitions had already received interim protection, the Court granted interim relief by staying the appellate order, directing re-credit of the debited amount, and restraining further recovery.
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