THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
DEMANDS AND RECOVERY
Section 78:
Initiation of recovery proceedings.
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.