Recovery under GST without issuance of SCN is not permissible

There was amendment in sec 75(12) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), which were introduced vide the Finance Act, 2021 but brought into effect only from January 1, 2022 through Notification no. 39/2021-central tax dated December 21, 2021.

source https://www.caclubindia.com/articles/recovery-under-gst-without-issuance-of-scn-is-not-permissible-47879.asp