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Section 79 of CGST cannot be invoked by first respondent to recover a sum which is an arrear payable by the taxpayer.

Recovery of Tax — There is challenge the proceedings of making recovery a sum of Rs. 53,28,645/- from the account maintained by the petitioner on the reason that the said sum on account of tax, cess, interest and penalty is payable by the petitioner under the provisions of the GST Act and that the petitioner had failed to make such payment.  It is contended that Section 79 of the CGST Act, 2017, cannot be invoked to recover the said sum as if, such sum is an arrear payable by the petitioner. Writ petition allowed and the impugned proceedings set aside. — V.N. Mehta & Company Vs. The Assistant Commissioner, The Superintendent of GST & Central Excise, The State Tax Officer, The Manager [2019] 18 TAXLOK.COM 021 (Madras)