GST demand Recovery before Expiry of Time to file Appeal is Violation of Law

Purulia Metal Casting Pvt. Ltd. Vs Assistant Commissioner of State Tax (Calcutta High Court) GST demand Recovery without giving any opportunity to petitioner to file statutory appeal which is mandatory before initiating any recovery proceeding is clear violation of Section 78 of GST Act. By this writ petition, petitioner has challenged the impugned action of recovery of the demand arising out of the adjudication order dated 14th December, 2021 by debiting from its electronic credit ledger such demand on 1st February, 2022 in violation of Section 78 of the WBGST Act, 2017 without giving any opp...