https://www.taxtmi.com/caselaws?id=777019 Where a first appeal has been rejected as time-barred and the appellate tribunal is not yet functional, the GST circular provides a mechanism to keep recovery in abeyance on filing the prescribed undertaking/declaration and making the required pre-deposit within time. The HC disposed of the writ petition without examining the merits of the appellate order, holding that no live issue survived in view of the circular and the State's non-opposition. It granted liberty to the petitioner to comply with the circular requirements, and on such compliance the remaining recovery would stay in terms of the circular and the statutory pre-deposit regime. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777019 Where a first appeal has been rejected as time-barred and the appellate tribunal is not yet functional, the GST circular provides a mechanism to keep recovery in abeyance on filing the prescribed undertaking/declaration and making the required pre-deposit within time. The HC disposed of the writ petition without examining the merits of the appellate order, holding that no live issue survived in view of the circular and the State's non-opposition. It granted liberty to the petitioner to comply with the circular requirements, and on such compliance the remaining recovery would stay in terms of the circular and the statutory pre-deposit regime. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777019