2026 (7) TMI 753

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 30.06.2026. However, it is submitted that as per the decisions of Andhra Pradesh High Court in case of Penna Cement Industry Ltd., Vs. State of Andhra Pradesh, (2024) 15 Centax 248 (A.P.), in the case of Purulia Metal Casting Private Ltd., Vs. Assistant Commissioner of State Tax, judgment of High Court of Calcutta, (2022) 1 Centax 293 (Cal.) and Patna High Court in case of Sita Pandey Vs. State of Bihar, (2023) 10 Centax 25 (Pat.) the amount which is already recovered from the petitioner is required to be refunded since the last day of filing the appeal as fixed by the notification dated 17.09.2025 is 30th June and now extended to 31st July. Thus, it is urged that the amount which has been recovered pursuant to the Appellate order dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng refund of such amount. 4. At this stage, we may refer to the provisions of the Circular No. 224/18/2024 - GST dated 11.07.2024 issued by the Central Board of Indirect Taxes and Customs, promulgating the guidelines for recovery of outstanding dues in cases wherein first appeal has been disposed of and till the Appellate Tribunal comes into operation. The relevant paragraphs are paragraph Nos.4, 5 and 6 :- "4. In order to facilitate the taxpayers to make the payment of the amount of pre-deposit as per sub-section (8) of section 112 of CGST Act, and to avail the benefit of stay from recovery of the remaining amount of confirmed demand as per sub-section (9) of section 112 of CGST Act, it is hereby clarified that in cases where t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he order of the appellate authority will stand stayed as per provisions of subsection (9) of section 112 of CGST Act. 6. In case, the taxpayer does not make the payment of the amount equal to amount of pre-deposit or does not provide the undertaking declaration to the proper officer, then it will be presumed that taxpayer is not willing to file appeal against the order of the appellate authority and in such cases, recovery proceedings can be initiated as per the provisions of law. Similarly, when the Tribunal comes into operation, if the taxpayer does not file appeal within the timelines specified in Section 112 of the CGST Act read with Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019, th....