Recovery from Third Party u/s 79(1)(c) of GST Act: Madras HC allows Petition, Orders Dept to Consider Representation

The Madras High Court allowed the recovery of GST from a third party under section 79(1) of the GST Act, directing the department to consider the taxpayer's representation. The case concerned the recovery of GST dues from a third-party guarantor, with the taxpayer arguing that the recovery was unjustified. The court ruled that while GST can be recovered from third parties, the department must carefully review the case and consider the taxpayer’s representations before taking action. This decision provides important clarification on third-party liability for GST dues and reinforces the need for a fair review process.