https://www.taxtmi.com/caselaws?id=786024 Para 6 of Circular No.224/18/2024-GST conditions a prohibition on recovery pending appeal on fulfilment of two preconditions: (i) deposit of the pre-deposit contemplated under Section 112 and (ii) provision of an undertaking to the proper officer. The court found the taxpayer had furnished the required intimation within seven days and, on the taxpayer's concession to allow retention of the pre-deposit, treated the intimation as satisfying para 6 in the facts of the case. Result: authorities directed to refund amounts recovered after withholding the pre-deposit; taxpayer waived interest. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786024 Para 6 of Circular No.224/18/2024-GST conditions a prohibition on recovery pending appeal on fulfilment of two preconditions: (i) deposit of the pre-deposit contemplated under Section 112 and (ii) provision of an undertaking to the proper officer. The court found the taxpayer had furnished the required intimation within seven days and, on the taxpayer's concession to allow retention of the pre-deposit, treated the intimation as satisfying para 6 in the facts of the case. Result: authorities directed to refund amounts recovered after withholding the pre-deposit; taxpayer waived interest. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786024