https://www.taxtmi.com/caselaws?id=773223 HC quashed GST department's recovery action within four days of appeal dismissal as illegal and premature. Court held recovery under Section 78 requires three-month notice period unless reasons recorded for earlier action. Department's immediate recovery from Electronic Credit/Cash Ledger violated petitioner's statutory appeal rights under Section 112 and contravened CBIC circular permitting pre-deposit mechanism during absence of appellate tribunals. Court directed restoration of recovered amount exceeding 10% pre-deposit requirement and allowed petitioner to pursue appeal remedies. en-us Thu, 15 May 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773223 HC quashed GST department's recovery action within four days of appeal dismissal as illegal and premature. Court held recovery under Section 78 requires three-month notice period unless reasons recorded for earlier action. Department's immediate recovery from Electronic Credit/Cash Ledger violated petitioner's statutory appeal rights under Section 112 and contravened CBIC circular permitting pre-deposit mechanism during absence of appellate tribunals. Court directed restoration of recovered amount exceeding 10% pre-deposit requirement and allowed petitioner to pursue appeal remedies. Case-Laws GST Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773223