https://www.taxtmi.com/article/detailed?id=16061 Recovery under section 75(12) of the CGST Act is confined to unpaid self-assessed tax or interest clearly disclosed in a return furnished under section 39. Coercive recovery under section 79 cannot be used where the liability is disputed or where the Revenue alleges wrongful utilisation of input tax credit; such matters require adjudication under sections 73 or 74, preceded by notice, hearing and a quantified order before recovery is pursued. en-us Mon, 23 Mar 2026 08:50:37 +0530 Mon, 23 Mar 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16061 Recovery under section 75(12) of the CGST Act is confined to unpaid self-assessed tax or interest clearly disclosed in a return furnished under section 39. Coercive recovery under section 79 cannot be used where the liability is disputed or where the Revenue alleges wrongful utilisation of input tax credit; such matters require adjudication under sections 73 or 74, preceded by notice, hearing and a quantified order before recovery is pursued. Articles Goods and Services Tax - GST Mon, 23 Mar 2026 08:50:37 +0530 https://www.taxtmi.com/article/detailed?id=16061