https://www.taxtmi.com/caselaws?id=788295 Where the GST regime provides a specific mechanism for filing an undertaking, making the prescribed pre-deposit, and obtaining stay of recovery pending operationalisation of the appellate tribunal, a writ petition seeking similar protection may be disposed of by directing the taxpayer to comply with that mechanism rather than deciding the underlying tax dispute. The Court accepted that the circular and statutory appeal-linked recovery procedure remained available, and granted liberty to the petitioner to invoke it before the jurisdictional officer within the stipulated time, with conditional protection against recovery of the balance demand until compliance failed or the protection ceased. en-us Fri, 13 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788295 Where the GST regime provides a specific mechanism for filing an undertaking, making the prescribed pre-deposit, and obtaining stay of recovery pending operationalisation of the appellate tribunal, a writ petition seeking similar protection may be disposed of by directing the taxpayer to comply with that mechanism rather than deciding the underlying tax dispute. The Court accepted that the circular and statutory appeal-linked recovery procedure remained available, and granted liberty to the petitioner to invoke it before the jurisdictional officer within the stipulated time, with conditional protection against recovery of the balance demand until compliance failed or the protection ceased. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788295