Guidelines for Taxpayers: Secure Stay on Recovery by Pre-Deposit Amid Appellate Tribunal Non-Operation; Use DRC-03A for Adjustments.

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....Guidelines clarify recovery proceedings in cases where first appeal is disposed but taxpayer cannot file further appeal due to non-operation of Appellate Tribunal. Taxpayers can make pre-deposit payment through Electronic Liability Register to avail stay on recovery. Undertaking to file appeal when Tribunal operationalizes is required. Amounts paid inadvertently through DRC-03 can be adjusted towards pre-deposit by filing DRC-03A application. Till DRC-03A functionality is available, intimation to proper officer suffices for stay on recovery. Failure to file appeal after Tribunal's operation will lead to recovery as per law.....