Recovery u/s 79

[Kunal Agrawal]

Whether proper officer can recover amount directly from electronic cash/credit ledger?

AI Summary

Can a Proper Officer Recover Amounts from Electronic Ledgers under Section 79 of the CGST Act, 2017? A discussion on a forum addresses whether a proper officer can recover amounts directly from an electronic cash or credit ledger under Section 79 of the CGST Act, 2017. Participants debate if the balance in these ledgers is under the officer's control, with varied interpretations of the law. Some argue that if the ledger is under control, no interest should be charged on late GSTR-3B filings. Others suggest that recovery should only occur in refund situations. The consensus is that without a confirmed demand, recovery is not permissible, and blocking the credit ledger does not allow debits by the department.