https://www.taxtmi.com/forum/issue?id=115792 Where an assessee has filed an appeal, reference or reply before an appellate forum, Section 127(6) treats such proceedings as withdrawn for SVLDRS purposes, allowing filing under the litigation category; filing an appeal with a stay application or making a pre-deposit under GST appellate provisions operates as a stay and supports litigation classification. A matter is an arrear only when the appeal period has expired without an appeal or where recovery is permissible in the absence of stay. Payments made may exceed the amount determined under the scheme and no refund is provided, though interest and penalty waiver may be available. en-us Fri, 20 Dec 2019 15:16:48 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115792 Where an assessee has filed an appeal, reference or reply before an appellate forum, Section 127(6) treats such proceedings as withdrawn for SVLDRS purposes, allowing filing under the litigation category; filing an appeal with a stay application or making a pre-deposit under GST appellate provisions operates as a stay and supports litigation classification. A matter is an arrear only when the appeal period has expired without an appeal or where recovery is permissible in the absence of stay. Payments made may exceed the amount determined under the scheme and no refund is provided, though interest and penalty waiver may be available. Discussion-Forum GST Fri, 20 Dec 2019 15:16:48 +0530 https://www.taxtmi.com/forum/issue?id=115792