https://www.taxtmi.com/caselaws?id=800912 Payment of the prescribed cumulative pre-deposit for a GST Tribunal appeal triggers a statutory stay on recovery of the unpaid disputed demand. CBIC clarification confirms that recovery remains stayed once the required pre-deposit has been made. During that stay, eligible GST refunds cannot be appropriated or adjusted against the balance disputed demand. Where such adjustment has occurred despite the statutory stay, the appropriation must be reversed and the eligible refund restored to the assessee. en-us Wed, 07 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800912 Payment of the prescribed cumulative pre-deposit for a GST Tribunal appeal triggers a statutory stay on recovery of the unpaid disputed demand. CBIC clarification confirms that recovery remains stayed once the required pre-deposit has been made. During that stay, eligible GST refunds cannot be appropriated or adjusted against the balance disputed demand. Where such adjustment has occurred despite the statutory stay, the appropriation must be reversed and the eligible refund restored to the assessee. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800912