https://www.taxtmi.com/caselaws?id=776802 HC dismissed the writ petition as there are existing CBIC guidelines governing recovery of outstanding dues in matters where the first appeal has been disposed and the Appellate Tribunal is not yet operational. The petitioner was given liberty to comply with Circular No. 224/18/2024-GST by filing an undertaking with the jurisdictional proper officer to file an appeal before the Appellate Tribunal when it comes into operation within timelines under Section 112 of the CGST Act, and to make the pre-deposit required by Section 112(8) within 15 days of receipt of the order. en-us Thu, 14 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776802 HC dismissed the writ petition as there are existing CBIC guidelines governing recovery of outstanding dues in matters where the first appeal has been disposed and the Appellate Tribunal is not yet operational. The petitioner was given liberty to comply with Circular No. 224/18/2024-GST by filing an undertaking with the jurisdictional proper officer to file an appeal before the Appellate Tribunal when it comes into operation within timelines under Section 112 of the CGST Act, and to make the pre-deposit required by Section 112(8) within 15 days of receipt of the order. Case-Laws GST Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776802