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        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.

        Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file appeal against appellate order can make pre-deposit payment through electronic liability register to avail stay on recovery proceedings. Taxpayers inadvertently paying through DRC-03 can file DRC-03A for adjustment against pre-deposit requirement. Till DRC-03A functionality is available, proper officers instructed not to insist on recovery if intimated about inadvertent DRC-03 payment. Clarifies procedure for appealing, making pre-deposit payments, and availing stay on recovery to ensure uniformity across field formations.

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