GST Recovery Proceedings u/s 78 must be initiated by Principal Commissioner, not State Tax Officer:

The Madras High Court ruled that GST recovery proceedings under Section 78 must be initiated by the Principal Commissioner and not by a State Tax Officer. The court emphasized the importance of jurisdiction in tax recovery actions, underscoring that only the designated authority has the power to initiate such proceedings. This judgment is crucial for maintaining the integrity of the tax recovery process and ensuring that it is conducted by the appropriate authority.