Pre-deposit stay on recovery: payment via electronic liability ledger or DRC 03A with undertaking suspends recovery until tribunal operates. Where the first appellate authority has confirmed a demand but the Appellate Tribunal is not yet constituted, taxpayers who intend to appeal may secure a stay on recovery of the remaining confirmed demand by paying an amount equal to the required pre-deposit via the Electronic Liability Ledger (Services Ledgers Payment towards demand) and by submitting an undertaking to the proper officer to file the appeal before the Tribunal when it becomes operative. Payments inadvertently made through FORM GST DRC 03 can be regularised by filing FORM GST DRC 03A on the portal, allowing such payments to be adjusted as pre-deposit; until FORM GST DRC 03A is available, taxpayers may notify proper officers to defer 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 stay on recovery: payment via electronic liability ledger or DRC 03A with undertaking suspends recovery until tribunal operates.
Where the first appellate authority has confirmed a demand but the Appellate Tribunal is not yet constituted, taxpayers who intend to appeal may secure a stay on recovery of the remaining confirmed demand by paying an amount equal to the required pre-deposit via the Electronic Liability Ledger (Services Ledgers Payment towards demand) and by submitting an undertaking to the proper officer to file the appeal before the Tribunal when it becomes operative. Payments inadvertently made through FORM GST DRC 03 can be regularised by filing FORM GST DRC 03A on the portal, allowing such payments to be adjusted as pre-deposit; until FORM GST DRC 03A is available, taxpayers may notify proper officers to defer recovery.
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