https://www.taxtmi.com/caselaws?id=790198 Recovery proceedings could not be continued where the Electronic Liability Ledger and Form GST APL-01 showed, prima facie, that the tax component covered by the first appellate order had been discharged. In light of Section 112(9) of the CGST Act, recovery was not permissible while the assessee intended to file the statutory appeal within the available window, and the undertaking to do so supported that position. The recovery notice was therefore set aside. en-us Thu, 16 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790198 Recovery proceedings could not be continued where the Electronic Liability Ledger and Form GST APL-01 showed, prima facie, that the tax component covered by the first appellate order had been discharged. In light of Section 112(9) of the CGST Act, recovery was not permissible while the assessee intended to file the statutory appeal within the available window, and the undertaking to do so supported that position. The recovery notice was therefore set aside. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790198