https://www.taxtmi.com/caselaws?id=790150 Where GST recovery arises from appellate orders, the statutory scheme allows the taxpayer to make the prescribed pre-deposit and file an undertaking to prefer appeal before the Appellate Tribunal once it becomes operational. The Court noted the governing circulars and notified timeline for filing such appeal, and recorded that the State did not oppose the requested liberty. On that basis, the writ petition did not require substantive adjudication on the recovery dispute. Liberty was granted to comply with the undertaking and pre-deposit conditions, and recovery of the balance demand was stayed upon such compliance. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790150 Where GST recovery arises from appellate orders, the statutory scheme allows the taxpayer to make the prescribed pre-deposit and file an undertaking to prefer appeal before the Appellate Tribunal once it becomes operational. The Court noted the governing circulars and notified timeline for filing such appeal, and recorded that the State did not oppose the requested liberty. On that basis, the writ petition did not require substantive adjudication on the recovery dispute. Liberty was granted to comply with the undertaking and pre-deposit conditions, and recovery of the balance demand was stayed upon such compliance. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790150