Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Recovery Of GST Demand From ECRL Valid U/S 79(1A) When Assessee Fails To Pay Demand Within Time: Chhattisgarh HC
Chhattisgarh High Court held that recovery of GST demand from Electronic Credit Ledger (ECRL) is valid under Section 79(1A) when the assessee fails to pay the demand within the prescribed time. This reinforces the enforcement powers under GST law.