https://www.taxtmi.com/article/detailed?id=14507 Recovery under the CGST scheme is conditioned by Section 78's procedural timetable and Section 79 must not be invoked before the statutory three month period following an order confirming a tax demand; premature recovery is inconsistent with the statutory scheme. The article notes that a remand for reconsideration was warranted where the newly inserted Section 16(5) affected the entitlement to input tax credit previously denied under Section 16(4), and that procedural fairness and adherence to timelines may require restitution of wrongfully recovered amounts with interest. en-us Tue, 27 May 2025 08:35:57 +0530 Tue, 27 May 2025 08:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14507 Recovery under the CGST scheme is conditioned by Section 78's procedural timetable and Section 79 must not be invoked before the statutory three month period following an order confirming a tax demand; premature recovery is inconsistent with the statutory scheme. The article notes that a remand for reconsideration was warranted where the newly inserted Section 16(5) affected the entitlement to input tax credit previously denied under Section 16(4), and that procedural fairness and adherence to timelines may require restitution of wrongfully recovered amounts with interest. Articles Goods and Services Tax - GST Tue, 27 May 2025 08:35:57 +0530 https://www.taxtmi.com/article/detailed?id=14507