https://www.taxtmi.com/highlights?id=104913 Payment of the prescribed appellate pre-deposit and filing of an appeal before the Tribunal trigger a deemed stay of recovery of the balance disputed GST demand under section 112(9), read with the CBIC Circular. During that statutory stay, net eligible GST refunds cannot be appropriated against the stayed demands. Appropriation of refunds for July to September 2023 against demands for financial years 2017-18 to 2019-20 was therefore impermissible, requiring restoration of the net eligible refund while the pending appeals proceed independently on merits. en-us Tue, 13 Oct 2026 10:24:25 +0530 Tue, 13 Oct 2026 10:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104913 Payment of the prescribed appellate pre-deposit and filing of an appeal before the Tribunal trigger a deemed stay of recovery of the balance disputed GST demand under section 112(9), read with the CBIC Circular. During that statutory stay, net eligible GST refunds cannot be appropriated against the stayed demands. Appropriation of refunds for July to September 2023 against demands for financial years 2017-18 to 2019-20 was therefore impermissible, requiring restoration of the net eligible refund while the pending appeals proceed independently on merits. Highlights GST Tue, 13 Oct 2026 10:24:25 +0530 https://www.taxtmi.com/highlights?id=104913