TaxTMI 
TaxTMI 
During 3 months period of Appeal filing can jurisdictional officer can initiate recovery proceeding against any demand under GST
Recovery u/s 79
16 Aug 2022 
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Recovery under GST: department may initiate recovery during appeal if liability was admitted in returns; give written notice to appellant.
If the taxpayer has declared the liability in returns or statutory records such that it amounts to an admission, the department may commence recovery proceedings under Section 79 notwithstanding the pendency of the appeal period; by contrast, giving the department written notice that an appeal will be filed may lead officials to refrain from immediate recovery. (AI Summary)
If the taxpayer has declared the liability in returns or statutory records such that it amounts to an admission, the department may commence recovery proceedings under Section 79 notwithstanding the pendency of the appeal period; by contrast, giving the department written notice that an appeal will be filed may lead officials to refrain from immediate recovery. (AI Summary)