Pre-deposit requirement: payment via electronic liability ledger plus undertaking suspends recovery until appellate tribunal operates and appeal is filed. Taxpayers unable to file appeals because the Appellate Tribunal is not operational may secure a stay of recovery by paying an amount equal to the prescribed pre-deposit via Services Ledgers Payment towards demand on the portal, selecting the relevant order in Electronic Liability Ledger Part-II, and submitting an undertaking to the proper officer to file the appeal when the Tribunal is constituted; such payment will be mapped to the order and treated as pre-deposit. Payments inadvertently made through FORM GST DRC-03 can be adjusted by filing FORM GST DRC-03A when portal functionality is available, otherwise intimation to the proper officer may 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 requirement: payment via electronic liability ledger plus undertaking suspends recovery until appellate tribunal operates and appeal is filed.
Taxpayers unable to file appeals because the Appellate Tribunal is not operational may secure a stay of recovery by paying an amount equal to the prescribed pre-deposit via Services Ledgers Payment towards demand on the portal, selecting the relevant order in Electronic Liability Ledger Part-II, and submitting an undertaking to the proper officer to file the appeal when the Tribunal is constituted; such payment will be mapped to the order and treated as pre-deposit. Payments inadvertently made through FORM GST DRC-03 can be adjusted by filing FORM GST DRC-03A when portal functionality is available, otherwise intimation to the proper officer may defer recovery.
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