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<h1>Taxpayers Get New Path to Challenge GST Dues When Appellate Tribunal Is Inactive, Offering Flexible Pre-Deposit Options</h1> Circular provides guidelines for recovering outstanding GST dues when first appeal is disposed of and Appellate Tribunal is not operational. Taxpayers can make pre-deposit through Electronic Liability Register and file an undertaking to appeal later. Amounts previously paid through GST DRC-03 can be adjusted against pre-deposit. Recovery proceedings will be stayed if prescribed conditions are met, otherwise standard recovery processes will apply.