Chhattisgarh High Court Clarifies Recovery of GST Dues Stayed Upon Pre-Deposit and Undertaking Pending Appellate Tribunal Functioning
The Chhattisgarh High Court has held that recovery of outstanding GST dues shall remain stayed if the taxpayer files an undertaking to appeal before the Appellate Tribunal and makes the requisite pre-deposit, in accordance with CBIC Circular No.224/18/2024-GST, until the Tribunal becomes operational. The Court reserved liberty for the petitioner to comply with these conditions within 15 days.
