https://www.taxtmi.com/article/detailed?id=12684 Section 78 permits recovery of amounts from an adjudication order within the prescribed appeal period but allows earlier recovery if the proper officer records reasons in writing that early payment is expedient in the interest of revenue. The statutory interval preserves the taxpayer's opportunity to appeal; any abridgement under the proviso must be supported by contemporaneous written reasons. A High Court examination highlighted deficient justification where electronic ledger debits were effected prior to expiry of the appeal period. en-us Tue, 11 Jun 2024 07:58:16 +0530 Tue, 11 Jun 2024 07:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12684 Section 78 permits recovery of amounts from an adjudication order within the prescribed appeal period but allows earlier recovery if the proper officer records reasons in writing that early payment is expedient in the interest of revenue. The statutory interval preserves the taxpayer's opportunity to appeal; any abridgement under the proviso must be supported by contemporaneous written reasons. A High Court examination highlighted deficient justification where electronic ledger debits were effected prior to expiry of the appeal period. Articles Goods and Services Tax - GST Tue, 11 Jun 2024 07:58:16 +0530 https://www.taxtmi.com/article/detailed?id=12684