GST: Recovery of Demand from Electronic Cash Ledger before Expiry of Time to file Appeal is Clear Violation of Law, rules Calcutta HC [Read Order]

GST - Demand - Electronic Cash Ledger - Appeal - Violation of Law - Calcutta HC - taxscan

In a ruling delivered on Thursday, the Calcutta High Court has held that the action of the GST department recovering the tax demand from the electronic cash ledger before the expiry of statutory time to file the appeal is a clear violation of the provisions of section 78 of the Central GST Act, 2017. The…

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