Index of Relevent Files CGST Section 79

CIRCULARS

Circular No.	Subject
Circular No. 238/32/2024-GST dt.15.10.2024	Clarification of various doubts related to Section 128A of the CGST Act, 2017.
Circular No.42/16/2018-GST dt. 13.04.2018	Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
Circular No.41/15/2018-GST dt. 13.04.2018	Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

INSTRUCTIONS

Instruction No.	Subject
Instruction No. 01/2022-GST dt. 07.01.2022	Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act,2017 in cases covered under explanation to sub-section (12) of section 75 of the CGST Act,2017

PRESS RELEASE

Date	Subject
21.07.2018 [Para 2(16)]	Recommendations made during the 28th meeting of the GST Council

COMMUNITY INSIGHTS

Topic

Publish Date

GST Dues Recovery Under Section 79 - The Countdown Starts Now

Receiving a GST demand order isn’t the end of the road-it’s the beginning of a countdown. Under the CGST Act, taxpayers are given three months from the date of service of such an order to clear their dues. But if you think the department waits passively during this time, think again. Sections 78 and 79 of the CGST Act, along with a suite of procedural rules, arm tax officers with a range of recovery mechanisms-ranging...................... Read More

24.05.2025

A Breakdown of DRC Forms: Understanding Their Role in GST Demand and Recovery

Received a GST notice and unsure what it means? The DRC forms play a crucial role in tax demand, recovery, and compliance under the GST regime. Understanding these forms is essential for taxpayers to respond correctly and avoid unnecessary penalties. The GST law provides a structured mechanism for tax authorities to communicate with taxpayers regarding tax demands, discrepancies, interest, penalties, and recoveries......................... Read More

28.02.2025

CASE LAW

Authority	One liner
2025(06)LCX0314 Bombay High Court Galaxy International	Recovery under Section 79 CGST Act is invalid if no prior notice is served on the affected party.
2024(04)LCX0321 Bombay High Court Prasanna Karunakar Shetty	Recovery proceedings u/s 79 of CGST Act read with section 89 of CGST Act cannot be initiated against the former director of the company if such person was not the director for the relevant period
2024(02)LCX0510 Delhi High Court Sushil Kumar	The deposit amount was made before the search ended thus contrary to the CBIC Instruction No. 01/2022-2023 so court ordered refund of illegally recovered IGST with interest.
2024(01)LCX0123 Patna High Court National Insurance Company Ltd.	When a Tribunal is not constituted u/s 109 GST Act, no recovery could have been made.
2023(11)LCX0236 Sikkim High Court Lupin Ltd.	Recovery order revised post-facto based on additional documents; matter remanded for lawful reassessment.
2023(08)LCX0089 Patna High Court Sita Pandey	Tax Authorities Should Facilitate Business and Not Act Solely as Extortionists
2020(03)LCX0138 Uttarakhand High Court Perfetti Van Melle India Pvt. Ltd	If SCN is not issued by the proper officer the same can be challenged
2019(10)LCX0071 Chennai High Court Tvl.GRB Dairy Foods Pvt Ltd.	Demand notice before appeal period expiry violates GST provisions; recovery rightly deferred under Section 78.
2018(04)LCX0040 Allahabad High Court Mohd. Yunush	GST is leviable on Recovery being made as arrears of land revenue through the Collector/District Magistrate