CBIC Issued Guidelines for Recovery of Outstanding Dues in Cases Wherein First Appeal Has Been Disposed Of
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- Last Updated on 15 July, 2024
Circular No. 224/18/2024 – GST dated July 11th, 2024
The CBIC has issued circular to issue guidelines for recovery of outstanding dues in cases wherein first appeal is disposed of till Appellate Tribunal comes into operation. It is also clarified that in cases where the taxpayer decides to file an appeal against the order of the appellate authority, he can make the payment of an amount equal to the amount of pre-deposit by navigating to Services >> Ledgers>> Payment towards demand, from his dashboard.
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 order of the appellate authority and in such cases, recovery proceedings can be initiated as per the provisions of law.
Click Here To Read The Full Circular
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