Recovery barred during intended statutory appeal when tax component was prima facie discharged and appeal filing was undertaken.

Recovery proceedings could not be continued where the Electronic Liability Ledger and Form GST APL-01 showed, prima facie, that the tax component covered by the first appellate order had been discharged. In light of Section 112(9) of the CGST Act, recovery was not permissible while the assessee intended to file the statutory appeal within the available window, and the undertaking to do so supported that position. The recovery notice was therefore set aside.

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Issues: Whether recovery proceedings could be continued when the tax component had, prima facie, been discharged and the petitioner had indicated its intention to file the statutory appeal.

Analysis: The entries in the Electronic Liability Ledger and the contents of Form GST APL-01 indicated, prima facie, that the tax component covered by the first appellate order had been paid. On that basis, and in view of Section 112(9) of the CGST Act, recovery could not be pursued while the appeal was intended to be filed within the available statutory window. The petitioner's undertaking to file the appeal was also taken into account.

Conclusion: Recovery proceedings were not permissible, and the recovery notice was set aside in favour of the petitioner.

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