Section 78 of Sikkim GST Act 2017
[ Section 78 of Sikkim GST Act 2017 explains Initiation of recovery proceedings and is covered in CHAPTER XV DEMANDS AND RECOVERY]
Initiation of recovery proceedings
78. 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.