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    <title>Guidelines for initiation of recovery proceedings before three months from the date of service of demand order</title>
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    <description>Initiation of recovery proceedings under the Assam Goods and Services Tax Act ordinarily follows a three-month period from service of the order. Early recovery before that period is allowed only in exceptional cases where the jurisdictional Principal Commissioner of State Tax, for recorded reasons, directs early payment in the interest of revenue. Recovery under section 79 is to be handled by the jurisdictional Deputy Commissioner or Assistant Commissioner, after considering credible evidence and the taxpayer&#039;s financial and business .</description>
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    <pubDate>Mon, 10 Jun 2024 00:00:00 +0530</pubDate>
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      <title>Guidelines for initiation of recovery proceedings before three months from the date of service of demand order</title>
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      <description>Initiation of recovery proceedings under the Assam Goods and Services Tax Act ordinarily follows a three-month period from service of the order. Early recovery before that period is allowed only in exceptional cases where the jurisdictional Principal Commissioner of State Tax, for recorded reasons, directs early payment in the interest of revenue. Recovery under section 79 is to be handled by the jurisdictional Deputy Commissioner or Assistant Commissioner, after considering credible evidence and the taxpayer&#039;s financial and business .</description>
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      <pubDate>Mon, 10 Jun 2024 00:00:00 +0530</pubDate>
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