GST Recovery Notice Upheld as Tax Demand Was Final and Unpaid: AP HC

V.V.S. Enterprises Vs State of Andhra Pradesh (Andhra Pradesh High Court) No Prior Notice Needed for Bank Recovery Under GST Law Due to Final Assessment; Recovery Action Valid Without Authorization as Section 79 Does Not Require It; GST Authorities Can Recover Dues from Third Parties After Assessment Attains Finality; Writ Petition Dismissed Since Recovery Notice Followed Unchallenged Assessment Order. The Andhra Pradesh High Court examined a writ petition challenging a notice dated 05.02.2026 issued under Section 79(1)(c) of the APGST Act, 2017. Through this notice, the respondent bank was...