GST Recovery proceeding can be initiated after 3 Months of Service of order

Penna Cement Industries Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court) In a recent case before the Andhra Pradesh High Court, Penna Cement Industries Ltd. challenged the initiation of GST recovery proceedings by the state. The court’s judgment sheds light on crucial aspects of GST law and the procedure for challenging tax assessments. The petitioner, Penna Cement Industries Ltd., contested the legality of a notice issued by the state authorities on January 1, 2024, demanding payment of GST dues amounting to Rs. 2,53,69,897. The petitioner argued that the notice was premature...