Guidelines for initiation of recovery proceedings before three months from the date of service of demand order-

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....), which provides that where any amount payable by a person to the Government under any of the provisions of Assam GST Act or Rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the modes specified in the said sub-section. Attention is further invited to Section 78 of the Assam GST Act, which provides for the time for initiation of such recovery proceeding. These sections are reproduced below for ease of reference: "Section 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 recove....

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....to section 78 of Assam GST Act or even after the expiry of three months from the date of the service of the order, the same can then be recovered by the proper officer as per provisions of sub-section (1) of section 79 of Assam GST Act. 2. It has been brought to the notice of the undersigned that some of the field formations are initiating recovery before the specified period of three months from the date of service of the order, even in the cases where the taxable person has not been specifically required by the proper officer, for reasons to be recorded in writing, for payment of such amount within a period less than the period of three months from the date of service of the order. Therefore, in order to ensure uniformity in the implem....

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....he reasons/ justification given by the jurisdictional Deputy Commissioner of State Tax or Assistant Commissioner of State Tax at the earliest and if he is satisfied that it is expedient in the interest of revenue to ask the said taxable person to pay the said amount before completion of three months from the date of service of the order, he must record in writing, the reasons as to why the concerned taxable person is required to make payment of such amount within such period, less than a period of three months, as may be specified by him. After recording such reasons in writing, he may issue directions to the concerned taxable person to pay the said amount within the period specified by him in the said directions. Copy of such directions mu....