Chhattisgarh HC Stayed GST Recovery Subject to Pre-Deposit Compliance

Maa Kali Industries Vs State of Chhattisgarh (Chhattisgarh High Court) The Chhattisgarh High Court disposed of a writ petition challenging recovery proceedings initiated under the Chhattisgarh Goods and Services Tax Act, 2017, including attachment notice and appellate orders. The petitioner contended that the Central Board of Indirect Taxes and Customs (CBIC) had issued Circular No. 224/18/2024-GST dated 11.07.2024, which provides guidelines for recovery of outstanding dues in cases where the first appeal has been disposed of but the Appellate Tribunal is not yet operational. The circular allo...