https://www.taxtmi.com/caselaws?id=779691 HC dismissed the petition, holding that Section 79(1)(a) CGST empowers the proper officer to recover amounts payable to the Government from money owing to the taxpayer. An assessment had fixed an outstanding demand and, after non-payment within the prescribed period, Rs. 2,87,914 was duly recovered from the taxpayer's electronic credit ledger. The rectification application was rejected and the appeal was filed after recovery; no stay was granted. The Court found the recovery lawful and not perverse or illegal, so relief was refused. en-us Mon, 06 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 16:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779691 HC dismissed the petition, holding that Section 79(1)(a) CGST empowers the proper officer to recover amounts payable to the Government from money owing to the taxpayer. An assessment had fixed an outstanding demand and, after non-payment within the prescribed period, Rs. 2,87,914 was duly recovered from the taxpayer's electronic credit ledger. The rectification application was rejected and the appeal was filed after recovery; no stay was granted. The Court found the recovery lawful and not perverse or illegal, so relief was refused. Case-Laws GST Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779691