HC: Upholds recovery proceedings initiated against tenants for GSTR-3B default by assessee, dismisses writ

HC dismisses challenge to notice/demand order issued to tenants of property for initiating recovery on account of tax, cess, interest etc. against assessee u/s 79 (1)(c) of CGST Act, 2017 for assessee's failure to file mandatory GSTR-3B; Rejecting assessee’s plea that in absence of determination of tax u/s 73, no recovery could have been initiated u/s 79 as no notice of demand was ever issued, clarifies that tax determination has already been done as the assessee quantified...