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Informative

Recovery Of GST Demand From ECRL Valid U/S 79(1A) When Assessee Fails To Pay Demand Within Time: Chhattisgarh HC

Update / Judgement Date

10 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

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.