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        Case ID :
        GST

        The HC allowed the petition and quashed the recovery citation...

        Recovery citation under Section 79(1)(c) quashed where appeal under Section 107 filed with 10% pre-deposit

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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.
                                The HC allowed the petition and quashed the recovery citation issued under Section 79(1)(c) of the CGST Act, holding that recovery initiated during the pendency of a statutory appeal filed under Section 107 is unsustainable where the appellant complied with the pre-deposit requirement of Section 107(6). The court found that the petitioner had filed the appeal within the limitation period prescribed by Section 107(4) and had deposited 10% of the disputed tax as mandated, thereby drawing the settled rule that recovery of the balance demand is stayed pending disposal of the appeal. The impugned recovery citation dated 05.08.2025 is set aside and the petition is disposed.
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