COMMUNITY INSIGHTS

Topic

Publish Date

GST Recovery Beyond Section 79: Attachments, Enforcement & Installments Explained

In our previous article, we uncovered the initial stage of GST dues recovery under Section 79 - the official “countdown” when the recovery process kicks off. But the journey doesn’t stop there. When dues remain unpaid, the tax authorities have a range of powerful tools at their disposal, from attachment of properties and provisional attachments to enforcement actions that can seriously impact business operations..................... Read More

27.05.2025

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(07)LCX0309

Allahabad High Court

Surendra Prasad Jaiswal
Installment facility under Section 80 can be sought for GST dues, and authorities must consider genuine hardship sympathetically.
2025(06)LCX0449

Gauhati High Court

Smti Gichak Daniam

Tax recovery must await disposal of representation seeking instalment relief under Section 80 of CGST Act.
2025(05)LCX0559

Gauhati High Court

Jitu Enterprises And Sounds Service
Installments beyond 24 months are statutorily barred under CGST law, but 24-month installment relief can be sought.