https://www.taxtmi.com/article/detailed?id=17571 Adjustment of an otherwise eligible GST refund towards a demand subject to an operative recovery stay constitutes recovery and cannot bypass that protection. An outstanding demand may remain under appellate challenge, but its existence alone does not establish a present right to recover it. The prescribed appellate pre-deposit, undertaking where required, and timely Tribunal appeal determine recovery protection. A challenge to adjustment of an eligible refund is distinct from a claim for a separately rejected refund amount, which requires independent merits consideration. en-us Tue, 13 Oct 2026 07:26:18 +0530 Tue, 13 Oct 2026 09:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17571 Adjustment of an otherwise eligible GST refund towards a demand subject to an operative recovery stay constitutes recovery and cannot bypass that protection. An outstanding demand may remain under appellate challenge, but its existence alone does not establish a present right to recover it. The prescribed appellate pre-deposit, undertaking where required, and timely Tribunal appeal determine recovery protection. A challenge to adjustment of an eligible refund is distinct from a claim for a separately rejected refund amount, which requires independent merits consideration. Articles Goods and Services Tax - GST Tue, 13 Oct 2026 07:26:18 +0530 https://www.taxtmi.com/article/detailed?id=17571