https://www.taxtmi.com/caselaws?id=768893 The HC quashed recovery proceedings initiated under GST law after finding the petitioner had made the required pre-deposit under Section 112(8) of CGST/PGST Act while awaiting constitution of the GST Tribunal. The court relied on CBIC Circular No. 224/18/2024, which mandates staying recovery of remaining amounts once pre-deposit is made. Respondents acknowledged issuing the recovery notice inadvertently without knowledge of the pre-deposit. The petition was deemed infructuous as authorities had already recognized their oversight and stayed recovery in accordance with the circular. en-us Mon, 07 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768893 The HC quashed recovery proceedings initiated under GST law after finding the petitioner had made the required pre-deposit under Section 112(8) of CGST/PGST Act while awaiting constitution of the GST Tribunal. The court relied on CBIC Circular No. 224/18/2024, which mandates staying recovery of remaining amounts once pre-deposit is made. Respondents acknowledged issuing the recovery notice inadvertently without knowledge of the pre-deposit. The petition was deemed infructuous as authorities had already recognized their oversight and stayed recovery in accordance with the circular. Case-Laws GST Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768893