{"id":72163,"date":"2025-07-29T08:30:25","date_gmt":"2025-07-29T03:00:25","guid":{"rendered":""},"modified":"2025-07-29T08:30:25","modified_gmt":"2025-07-29T03:00:25","slug":"recovery-proceedings-quashed-for-compliance-with-section-107-6-cgst-act-and-circular-no-224-18-2024-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72163","title":{"rendered":"Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224\/18\/2024 GST"},"content":{"rendered":"<p>Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224\/18\/2024 GST<br \/>Case-Laws<br \/>GST<br \/>The HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Section 107(6) of the CGST Act, alongside the applicability of Circular No. 224\/18\/2024 GST dated 11th July, 2024. The petitioner had availed benefits under the said circular and deposited 10% of the demanded amount. The court held tha<\/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=91036\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224\/18\/2024 GSTCase-LawsGSTThe HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Se<\/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-72163","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72163","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=72163"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72163\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}