GST Recovery from Electronic Credit Ledger Upheld by Chhattisgarh HC

Shivam Metallurgicals Private Limited Vs Assistant Commissioner (Chhattisgarh High Court)

The Chhattisgarh High Court, in the case of Shivam Metallurgicals Private Limited Vs Assistant Commissioner, dismissed a writ petition challenging the recovery of Goods and Services Tax (GST) dues from the assessee’s Electronic Credit Ledger (ECRL), ruling that the recovery action was valid under Section 79(1)(a) of the Central Goods and Services Tax (CGST) Act, 2017.

Background and Issue<

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