https://www.taxtmi.com/caselaws?id=774066 During the pendency of an appeal, once the amount required under Section 107(6) of the CGST Act is paid, recovery proceedings for the balance are deemed stayed under Section 107(7). A unilateral debit of disputed interest from the electronic cash ledger despite that statutory stay was contrary to the provision and without jurisdiction. The rejection of the refund request was therefore unsustainable, and the amount was directed to be re-credited to the electronic cash ledger. en-us Wed, 18 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774066 During the pendency of an appeal, once the amount required under Section 107(6) of the CGST Act is paid, recovery proceedings for the balance are deemed stayed under Section 107(7). A unilateral debit of disputed interest from the electronic cash ledger despite that statutory stay was contrary to the provision and without jurisdiction. The rejection of the refund request was therefore unsustainable, and the amount was directed to be re-credited to the electronic cash ledger. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774066