{"id":71500,"date":"2025-05-06T09:58:52","date_gmt":"2025-05-06T04:28:52","guid":{"rendered":""},"modified":"2025-05-06T09:58:52","modified_gmt":"2025-05-06T04:28:52","slug":"tax-recovery-halted-statutory-timelines-violated-premature-action-rejected-full-refund-and-interest-ordered-under-cgst-act-sections-78-and-79","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71500","title":{"rendered":"Tax Recovery Halted: Statutory Timelines Violated, Premature Action Rejected, Full Refund and Interest Ordered Under CGST Act Sections 78 and 79"},"content":{"rendered":"<p>Tax Recovery Halted: Statutory Timelines Violated, Premature Action Rejected, Full Refund and Interest Ordered Under CGST Act Sections 78 and 79<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88103\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Recovery Halted: Statutory Timelines Violated, Premature Action Rejected, Full Refund and Interest Ordered Under CGST Act Sections 78 and 79Case-LawsGSTHC held that the recovery of tax dues from the petitioner was premature and in violation of statuto<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71500","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71500"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71500\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}