Pre-deposit adjustment and recovery stay govern confirmed GST demands pending appeal to the tribunal. Guidelines are issued for recovery of outstanding dues where the first appellate authority has confirmed a demand, but appeal to the Appellate Tribunal cannot yet be filed because the Tribunal is not operational. Taxpayers may make the prescribed pre-deposit through the electronic liability register and furnish an undertaking to file appeal within the statutory time once the Tribunal becomes available. On compliance, recovery of the remaining confirmed demand stays pending appeal; otherwise, recovery may proceed according to law.
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 adjustment and recovery stay govern confirmed GST demands pending appeal to the tribunal.
Guidelines are issued for recovery of outstanding dues where the first appellate authority has confirmed a demand, but appeal to the Appellate Tribunal cannot yet be filed because the Tribunal is not operational. Taxpayers may make the prescribed pre-deposit through the electronic liability register and furnish an undertaking to file appeal within the statutory time once the Tribunal becomes available. On compliance, recovery of the remaining confirmed demand stays pending appeal; otherwise, recovery may proceed according to law.
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