Mere admitted liability not enough to invoke Section 79 provision of CGST Act

M/s V.N. Mehta & Company Vs Assistant Commissioner (Madras High Court)

It is seen that except issuing the proceedings under Section 79, no other proceedings was ever issued against the petitioner determining their tax etc., liability, amounting to Rs.53,28,645/- as claimed in the impugned proceedings. Section 79 of the CGST Act, 2017 contemplates that any amount payable by a person to the Government under any of the provisions of the said Act or the Rules made there under is not paid, the proper officer shall proceed to

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