Section 78
Section 78 of the Arunachal Pradesh Goods and Services Tax Act, 2017. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated: Provided that where the proper officer considers it expedie
Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require the said taxable person to make such payment within such period less than a period of three months as may be specified by him.
Section 78, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Ascend Telecom Infrastructure Pvt. Ltd. v. The State of Bihar
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 25.01.2024 (order-1.pdf): Following Sita Pandey/National Insurance, DB ordered refund of amounts recovered after first appeal despite 20% deposit and Removal-of-Difficulty extension of GSTAT limitation; no recovery until Tribunal constituted and appeal period runs; Rs.5,000 personal costs on the officer for callous s.78/proviso overreach.
On this section: Decided on section 78 of the Central Goods and Services Tax Act, 2017, which The Arunachal Pradesh Goods and Services Tax Act, 2017 enacts in the same words.
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National Insurance Co. Ltd. v. The State of Bihar
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 15.01.2024 (order-1.pdf): Companion to Sita Pandey — DB condemned recovery despite 20% paid toward unconstituted Tribunal appeal; applied s.78 proviso notice/reasons requirements and imposed personal costs for high-handed bank recovery.
On this section: Decided on section 78 of the Central Goods and Services Tax Act, 2017, which The Arunachal Pradesh Goods and Services Tax Act, 2017 enacts in the same words.
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Sita Pandey v. The State of Bihar
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 23.08.2023 (order-1.pdf): DB held s.78’s three-month payment window controls initiation of recovery; proviso recovery in a shorter period requires reasons recorded in writing, notice/intimation to the assessee specifying the lesser period, and cannot be a surreptitious bank grab—especially while GSTAT is unconstituted; issued recovery guidelines and ordered refund/costs.
On this section: Decided on section 78 of the Central Goods and Services Tax Act, 2017, which The Arunachal Pradesh Goods and Services Tax Act, 2017 enacts in the same words.
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Alkem Laboratories Limited v. Union of India
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 04.02.2021 (order-3.pdf): DB held s.78 bars recovery before expiry of three months from service of the order; factory attachment/DRC-16 within about one month violated that bar (and order was also quashed for denial of s.75(4) hearing — 75 already covered, not re-mapped). Demand order and attachment set aside; remand for fresh hearing.
On this section: Decided on section 78 of the Central Goods and Services Tax Act, 2017, which The Arunachal Pradesh Goods and Services Tax Act, 2017 enacts in the same words.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 78
What have the courts held on Section 78 of the Arunachal Pradesh Goods and Services Tax Act?
Ascend Telecom Infrastructure Pvt. Ltd. v. The State of Bihar (25 Jan 2024) is the leading judgment on this section among those set out below: Decided on section 78 of the Central Goods and Services Tax Act, 2017, which The Arunachal Pradesh Goods and Services Tax Act, 2017 enacts in the same words. Another 3 judgments on this section are set out below. They run from 2021 to 2024.
How do I find court cases under Section 78 of the Arunachal Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 78, section 78 Arunachal Pradesh Goods and Services Tax Act, section 78 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with Ascend Telecom Infrastructure Pvt. Ltd. v. The State of Bihar (25 Jan 2024).
When was the Arunachal Pradesh Goods and Services Tax Act enacted?
Arunachal Pradesh Goods and Services Tax Act was enacted in 2017 as Act 7 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content). This page is not a substitute for legal advice.