https://www.taxtmi.com/caselaws?id=777760 HC quashed a recovery citation issued under Section 79(1)(c) of the CGST Act where the taxpayer had filed a timely statutory appeal under Section 107 and made the mandatory 10% pre-deposit. Court held that, once an appeal is preferred in compliance with Section 107(6), recovery of the balance demand is stayed during pendency of the appeal, rendering initiation of recovery proceedings under Section 79 while the appeal remains pending unsustainable in law. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777760 HC quashed a recovery citation issued under Section 79(1)(c) of the CGST Act where the taxpayer had filed a timely statutory appeal under Section 107 and made the mandatory 10% pre-deposit. Court held that, once an appeal is preferred in compliance with Section 107(6), recovery of the balance demand is stayed during pendency of the appeal, rendering initiation of recovery proceedings under Section 79 while the appeal remains pending unsustainable in law. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777760