Tvl. Cargotec India (P.) Ltd
Recovery of amount – Recovery proceedings – Assessment orders were passed by respondent authority – Period of limitation for filing appeal was three months – However, recovery proceedings were initiated against petitioner-assessee even prior to expiry of three months – Amount was debited from Electronic Cash and Credit Ledgers of assessee – HELD : Proviso to section 78 could be invoked only if proper officer recorded in writing reason as to why he considers it expedient in interest of revenue to require taxable person to make payment even before expiry of prescribed three month period – In instant case, no material was placed on record to justify invoking proviso to section 78 – Respondent had failed to satisfactorily explain recourse to proviso to section 78 – Assessee was entitled to refund or recredit of amount – Respondent authority was to be directed to either refund recovered amount or recredit same to petitioner’s Electronic Cash or Credit Ledgers, as case may be [Section 78 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017] [Paras 5 to 8] [In favour of assessee]