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Recovery u/s 79, Goods and Services Tax - GST

Issue Id: - 118120
Dated: 16-8-2022
Recovery u/s 79

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During 3 months period of Appeal filing can jurisdictional officer can initiate recovery proceeding against any demand under GST

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Showing Replies 1 to 3 of 3 Records

1 Dated: 16-8-2022
By:- Ganeshan Kalyani

No Sir. But you have give them in writing that you are going to file an Appeal against the Order passed by them. Then they will not follow up with you for recovery of tax.

2 Dated: 17-8-2022

Pl.disclose the full facts & circumstances.

In case you have declared this very liability in GST returns or in statutory records, it means you have already admitted as per GST laws, and in such a situation, the department in initiate recovery proceedings under Section 79 of CGST Act, notwithstanding appeal period.

You cannot adopt contradictory stand. Full and true facts are required to be disclosed for more accurate and fool proof reply.

3 Dated: 17-8-2022

Section 79 of CGST Act corresponds to erstwhile Section 87 of the Finance Act, 1994 (Service Tax law). It is very 'dangerous' for assessee's point of view. In order to avoid avoidable lapse, an assessee must be able to interpret, analyze and understand the contents thereof .


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