Recovery proceedings commence for unpaid GST orders after the prescribed payment period; officer may shorten that period for revenue interest. Section 78 requires payment of amounts due under an order within three months of service; failure to pay initiates recovery proceedings. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a period shorter than three months.
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 proceedings commence for unpaid GST orders after the prescribed payment period; officer may shorten that period for revenue interest.
Section 78 requires payment of amounts due under an order within three months of service; failure to pay initiates recovery proceedings. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a period shorter than three months.
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