2025 (6) TMI 1336

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....petitioner filed appeal under Section 107 of the Act by making the requisite pre-deposit and on 24.01.2025, the appeal was rejected and within a period of four days on 29.01.2025, a sum of Rs. 1,55,079/- was deducted from the Electronic Credit Ledger/Electronic Cash Ledger of the petitioner without intimation/initiating the recovery proceedings. 3. Submissions have been made that under the provisions of Section 112 of the Act, the petitioner has a remedy of filing appeal before the appellate tribunal wherein the limitation is three months and on a pre-deposit of 10%, the rest of the demand would remain stayed. Further submissions have been made that without permitting the petitioner to avail the remedy as provided under Section 112 of the ....

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..... 7. Section 78 of the Act deals with initiation of recovery proceedings, which reads as under: "78. Initiation of recovery proceedings Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated: PROVIDED that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require the said taxable person to make such payment within such period less than a period of three months as may be specified by him." 8. A perusal of the above provision would reveal that the amount payable by taxable perso....