Section 78 GST Recovery Must be by Principal Commissioner not State Tax Officer

Tvl. Balaiah Venkatesh Vs State Tax Officer (Circle) (Madras High Court) In the case of Tvl. Balaiah Venkatesh Vs State Tax Officer, the Madras High Court addressed a writ petition filed by the petitioner challenging the recovery of Rs.10,65,000 from their bank account. The petitioner argued that recovery actions should not have commenced until after the three-month period allowed for filing a statutory appeal under Section 79 of the CGST Act, 2017. Furthermore, they contended that under Section 78, only the Principal Commissioner or Commissioner of Central Tax has the authority to initiate su...