https://www.taxtmi.com/caselaws?id=771162 HC analyzed a GST appeal case involving pre-deposit requirements and procedural compliance. The Court held that the petitioner must: (1) make a 20% pre-deposit electronically through Electronic Liability Register, and (2) file an undertaking with jurisdictional officer to appeal before GST Tribunal when constituted. Upon fulfilling these conditions, recovery proceedings will be stayed under Section 112(9) of CGST Act. The petition was disposed of with directions to comply with the circular's requirements. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771162 HC analyzed a GST appeal case involving pre-deposit requirements and procedural compliance. The Court held that the petitioner must: (1) make a 20% pre-deposit electronically through Electronic Liability Register, and (2) file an undertaking with jurisdictional officer to appeal before GST Tribunal when constituted. Upon fulfilling these conditions, recovery proceedings will be stayed under Section 112(9) of CGST Act. The petition was disposed of with directions to comply with the circular's requirements. Case-Laws GST Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771162