https://www.taxtmi.com/circulars?id=67476 Recovery is generally to be initiated only after three months from service of a demand order; the proviso permits earlier recovery when the proper officer, on recording written reasons, deems it expedient in the interest of revenue. Early recovery requires referral to and written directions from the competent senior authority, who must record specific, evidence based reasons (e.g., business closure risk, insolvency prospects) and may then direct payment within a shorter period, after which normal recovery procedures may be invoked if payment is not made. en-us Mon, 03 Jun 2024 00:00:00 +0530 Tue, 04 Jun 2024 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67476 Recovery is generally to be initiated only after three months from service of a demand order; the proviso permits earlier recovery when the proper officer, on recording written reasons, deems it expedient in the interest of revenue. Early recovery requires referral to and written directions from the competent senior authority, who must record specific, evidence based reasons (e.g., business closure risk, insolvency prospects) and may then direct payment within a shorter period, after which normal recovery procedures may be invoked if payment is not made. Circulars GST - States Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67476