https://www.taxtmi.com/article/detailed?id=16700 Recovery under Section 79(1)(c) of the GST Act is valid once tax liability has been crystallized by an assessment order and the order has attained finality. Recovery may be initiated directly against third parties, including banks, without any separate authorization or prior notice to the assessee. Where the assessment remains unchallenged and the tax dues are unpaid, the provision operates as a recovery mechanism against persons from whom money is due or may become due to the defaulting dealer. en-us Fri, 19 Jun 2026 08:25:33 +0530 Fri, 19 Jun 2026 08:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16700 Recovery under Section 79(1)(c) of the GST Act is valid once tax liability has been crystallized by an assessment order and the order has attained finality. Recovery may be initiated directly against third parties, including banks, without any separate authorization or prior notice to the assessee. Where the assessment remains unchallenged and the tax dues are unpaid, the provision operates as a recovery mechanism against persons from whom money is due or may become due to the defaulting dealer. Articles Goods and Services Tax - GST Fri, 19 Jun 2026 08:25:33 +0530 https://www.taxtmi.com/article/detailed?id=16700