https://www.taxtmi.com/caselaws?id=788927 Recovery under Section 78 of the CGST Act cannot normally begin until three months after service of the order, unless recorded reasons justify earlier action. Here, the Court noted that debit of the electronic credit ledger and allied recovery steps were taken before expiry of the prescribed appeal period and without shown reasons for departing from the statutory waiting period. On that basis, the impugned recovery action was granted interim protection, with stay of the appellate order and direction to re-credit the amount debited in the electronic credit ledger. en-us Wed, 25 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788927 Recovery under Section 78 of the CGST Act cannot normally begin until three months after service of the order, unless recorded reasons justify earlier action. Here, the Court noted that debit of the electronic credit ledger and allied recovery steps were taken before expiry of the prescribed appeal period and without shown reasons for departing from the statutory waiting period. On that basis, the impugned recovery action was granted interim protection, with stay of the appellate order and direction to re-credit the amount debited in the electronic credit ledger. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788927