Circular provides guidelines for recovery of outstanding dues ...

Post-appeal recovery guidelines: Pre-deposit via e-register for stay, adjust DRC-03 via DRC-03A.

September 17, 2024

Circulars GST - States

Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file appeal against appellate order can make pre-deposit payment through electronic liability register to avail stay on recovery proceedings. Taxpayers inadvertently paying through DRC-03 can file DRC-03A for adjustment against pre-deposit requirement. Till DRC-03A functionality is available, proper officers instructed not to insist on recovery if intimated about inadvertent DRC-03 payment. Clarifies procedure for appealing, making pre-deposit payments, and availing stay on recovery to ensure uniformity across field formations.

View Source

← Previous Next →

Circular provides guidelines for recovery of outstanding dues ...

Post-appeal recovery guidelines: Pre-deposit via e-register for stay, adjust DRC-03 via DRC-03A.

September 17, 2024

Circulars GST - States

You may also like:

Guidelines clarify recovery proceedings in cases where first appeal is disposed but taxpayer cannot file further appeal due to non-operation of Appellate Tribunal....

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

Validity of adjustment of pre-deposit with Cenvat Credit - Amount adjusted through debit of DRC-03 account maintained in the present GST regime - CENVAT Credit that was...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

CBDT's clarification on instructions on Stay of Demand / Guidelines for stay of demand

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A)...

Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during...

Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The appellant argued that since they were associated with these...

Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and...

Quick Updates: