The CBIC issued guidelines regarding recovery of outstanding ...

No Recovery of GST Dues for Now if Appeal Authority Not Constituted, Pay Pre-Deposit and File Undertaking.

January 2, 2025

Circulars GST - States

The CBIC issued guidelines regarding recovery of outstanding dues in cases where the first appellate authority has confirmed the demand, partially or fully, but appeals against such orders could not be filed due to non-constitution of the Appellate Tribunal. Taxpayers can pay the pre-deposit amount through the Electronic Liability Register and file an undertaking to appeal before the Tribunal when constituted. This will stay recovery of the remaining demand as per Section 112(9) of the CGST Act. Amounts inadvertently paid through FORM GST DRC-03, intended towards demand, can be adjusted against the pre-deposit through FORM GST DRC-03A once functionality is available on the common portal.

View Source

← Previous Next →

The CBIC issued guidelines regarding recovery of outstanding ...

No Recovery of GST Dues for Now if Appeal Authority Not Constituted, Pay Pre-Deposit and File Undertaking.

January 2, 2025

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....

Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file...

Pre-Deposit - Appealable order before tribunal but tribunal yet to be constituted under GST - pray allowed to make a pre-condition for filing the appeal - HC

Recovery of erroneous refund - amount paid by the appellant’s Chennai Unit towards the pre-deposit in connection with an appeal filed arising out of order in Tuticorin...

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...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

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...

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...

Petitioners did not make required pre-deposit for maintaining appeal - appeal initially filed belatedly, defective and rejected without merits - subsequent appeal filed...

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...

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...

Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

Waiver of pre-deposit condition or grant right to appeal subject to a part-deposit or security - The Karnataka High Court allowed the petition filed by an infrastructure...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

Quick Updates: