Initiation of GST recovery proceedings without Opportunity to taxpayer- HC gives Opportunity

Alkem Laboratories Limited Vs Union of India (Gujarat High Court) Recovery Proceeding under GST can be initiated only after 3 Months from the date of the service of the order A perusal of the provisions of Section 78, referred to above, would indicate that no recovery proceedings can be initiated against the assessee before the expiry of three months from the date of the service of the order. It is not in dispute that in the case on hand, within one month, the proceedings came to be initiated in the form of attachment of the factory premises. Having regard to the materials on record, one thing...