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TMI BlogGuidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.X X X X Extracts X X X X X X X X Extracts X X X X ..... demand created by the adjudicating authority, fully or partially, and where appeal against such order of appellate authority could not be filed under section 112 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act ) due to non-constitution of Appellate Tribunal (hereinafter referred to as Tribunal ), as yet. Doubts have also been raised as to whether the amount that was originally intended to be paid towards the demand created but has inadvertently been paid and intimated by the taxpayer through FORM GST DRC-03 either under the voluntary category or under the others category, can be adjusted against the pre-deposit that is required to be paid by the taxpayer for filing appeal before the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot able to file appeal under section 112 in Appellate Tribunal against the orders of appellate authority and therefore, are not able to make the pre-deposit under sub-section (8) of section 112 of WBGST Act, in some cases, the tax officers are taking a view that there is no stay against recovery as per sub-section (9) of section 112 of WBGST Act. In some cases, taxpayers have either paid or are willing to pay the requisite amount of pre-deposit as per sub-section (8) of section 112 of WBGST Act either by crediting in their electronic liability register against the demand so created, or by depositing the said amount through FORM DRC-03. However, tax officers are still resorting to recovery proceedings after completion of period stipulated un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in section 112 of the WBGST Act read with West Bengal Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 vide notification No.1993-F.T. dated 12.12.2019. On providing the said undertaking and on payment of an amount equal to the amount of pre-deposit as per the procedure mentioned in para 4 above, the recovery of the remaining amount of confirmed demand as per the order of the appellate authority will stand stayed as per provisions of sub-section (9) of section 112 of WBGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards the said demand on the date of such intimation through FORM GST DRC-03. 7.2 Accordingly, in cases where the concerned taxpayer has paid an amount that was intended to have been paid towards a particular demand through FORM GST DRC-03, has submitted an application in FORM GST DRC-03A on the common portal, the amount so paid and intimated through the FORM GST DRC-03 will be considered as if the payment was made towards the said demand on the date of such intimation through FORM GST DRC-03. The amount so paid shall also be liable to be adjusted towards the amount required to be paid as pre-deposit under Section 107 and Section 112 of the WBGST Act, if and when the taxpayer files an appeal against the said demand, before the appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said ledger, the concerned taxpayer may intimate the proper officer about the same, and on such intimation, the proper officer may not insist on recovery for the remaining amount payable by the concerned taxpayer, till the time the said functionality of FORM GST DRC-03A is made available on the portal. 8.2 Once the functionality of FORM GST DRC-03A is made available on the portal, the concerned taxpayer may file an application in FORM GST DRC-03A, on the common portal, at the earliest, as mentioned in para 7.1 above and on doing so, the amount paid vide FORM GST DRC-03 may be adjusted against the pre-deposit under section 107 or section 112 of the WBGST Act, as the case may be, as detailed in para 7.2 above. However, in case the taxpay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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