GST Recovery Proceedings u/s 78 must be initiated by Principal Commissioner, not State Tax Officer: Madras High Court [Read Order]

The recovery action was undertaken by a State Tax Officer, contrary to the requirement that it should be initiated by the Principal Commissioner or Commissioner

By Navasree A.M - On August 14, 2024 2:44 pm - 2 mins read

Goods and Services Tax - GST - GST Recovery Proceedings - Madras High Court - Section 78 GST Act - TAXSCAN

The Madras High Court, in its recent ruling has clarified that GST ( Goods and Services Tax ) recovery proceedings under Section 78 must be initiated by the Principal Commissioner or commissioner and not by a state tax officer. Balaiah Venkatesh challenged the recovery of Rs. 10,65,000 from their Federal Bank account, which occurred on…

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