Case Law Analysis
|Chhattisgarh High Court
CGST Act Section 112(8)-(9) | Stay on Recovery Permitted via Pre-Deposit & Undertaking Amid Unconstituted Appellate Tribunal: Chhattisgarh HC
Taxpayers facing GST recovery orders can now secure a stay on collection by filing a pre-deposit and undertaking under CBIC Circular 224/2024, even when the Appellate Tribunal remains unconstituted, provided compliance occurs within 15 days. This relief bridges a critical procedural gap for taxpayers awaiting appellate review, offering immediate financial protection without requiring tribunal formation.