No recovery proceedings shall be initiated within three months following the issuance of an Order
Last updated: 04 June 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Tvl. Cargotec India (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petitioner No. 13104 of 2023 dated April 23, 2024] allowed the writ petition and held that no recovery measures shall be undertaken by the GST Authorities for a period of three months from the date of such order as per the proviso to Section 78 of the Central Goods and Services Tax, 2017 ("the CGST Act") provided the GST Authority satisfies in writing.
Citation :
Writ Petitioner No. 13104 of 2023 dated April 23, 2024
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Bimal Jain
Published in GST
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