Initiation of recovery proceedings
Section 78, CGST Act
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Section 78 requires a taxpayer to pay a confirmed demand within THREE MONTHS of the order, failing which recovery proceedings begin (the officer may shorten this period for reasons recorded).
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Three months from service of the order; the officer may require earlier payment only for reasons recorded in writing in the interest of revenue.
Filing an appeal with the pre-deposit stays recovery of the balance under section 107(7) – file before the three months run out.
The exact words of the law
563 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/S. SIEMENS GAMESA RENEWABLE POWER PRIVATE LIMITED v. THE ASSISTANT COMMISSIONER (ST)
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M/s. Siemens Gamesa Renewable Power Private Limited, v. The Assistant Commissioner (ST),
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M/s Surya CEF JV v. The Chief Commissioner, CGST and Central Excise
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AMAR KUMAR SAHA, PROPRIETOR OF AMAR CONSTRUCTION v. THE JOINT COMMISSIONER, HOWRAH CGST AND CX COMMISSIONERATE AND ORS
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M/s.leela Enterprises v. Assistant Commissioner (ST)
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M/s.Vasudeva Reddy v. Assistant Commissioner (ST)
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M/s.Gee Kay Steel Corporation, v. The Assistant Commissioner (ST),
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M/s. Sita Devi Vundavalli v. Assistant Commissioner (ST)
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83 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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