Pre-deposit requirement: deposit via electronic ledger plus undertaking halts recovery until appellate tribunal is operational. Taxpayers who intend to appeal but cannot file before the non-operational Appellate Tribunal may deposit an amount equal to the prescribed pre-deposit via the Electronic Liability Register (Part II) on the portal and provide an undertaking to the proper officer to file the appeal when the Tribunal becomes operational; upon such deposit and undertaking the balance confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 can be adjusted as pre-deposit on filing FORM GST DRC-03A once portal functionality is available, and until then taxpayers should intimate the proper officer to avoid recovery.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-deposit requirement: deposit via electronic ledger plus undertaking halts recovery until appellate tribunal is operational.
Taxpayers who intend to appeal but cannot file before the non-operational Appellate Tribunal may deposit an amount equal to the prescribed pre-deposit via the Electronic Liability Register (Part II) on the portal and provide an undertaking to the proper officer to file the appeal when the Tribunal becomes operational; upon such deposit and undertaking the balance confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 can be adjusted as pre-deposit on filing FORM GST DRC-03A once portal functionality is available, and until then taxpayers should intimate the proper officer to avoid recovery.
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