Recovery of unpaid tax, interest or penalty under GST is treated as an arrear of central tax for collection purposes. Recovery of unpaid tax, interest or penalty due under the Act or the rules may be made by the proper officer of central tax as if it were an arrear of central tax, with the amount recovered credited under the appropriate head of Union territory tax. If the recovery is less than the total amounts due under both the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act, the credit must be apportioned in proportion to the amounts due as Union territory tax and central tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery of unpaid tax, interest or penalty under GST is treated as an arrear of central tax for collection purposes.
Recovery of unpaid tax, interest or penalty due under the Act or the rules may be made by the proper officer of central tax as if it were an arrear of central tax, with the amount recovered credited under the appropriate head of Union territory tax. If the recovery is less than the total amounts due under both the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act, the credit must be apportioned in proportion to the amounts due as Union territory tax and central tax.
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