Format for Application Seeking Stay of Recovery Due to Non-Functional GSTAT

Summary: The document is a formal undertaking submitted to the GST department seeking a stay on recovery proceedings in accordance with Circular No. 224/18/2024-GST dated 11 July 2024. It applies where an Order-in-Appeal has been passed and the taxpayer intends to file an appeal before the GST Appellate Tribunal, which is yet to become operational. The undertaking records key details of the appellate order, demand confirmed, and pre-deposit made under Section 112(8) of the CGST Act, 2017. By furnishing this undertaking and paying the prescribed pre-deposit, the taxpayer becomes eligible for a statutory stay on recovery of the balance demand under Section 112(9). The declaration further binds the taxpayer to file the appeal within the prescribed timelines once the Tribunal is functional, failing which the stay automatically lapses and recovery proceedings may resume. The document operationalizes the relief mechanism introduced by the circular to prevent coercive recovery during the transition period.

Dated : …………………..

To,
The Superintendent,
Range – ……….., …………..
CGST Office,
IAEA Bldg.,

Delhi – 110001.

Dear Sir/Madam,

Subject: Undertaking for Stay of Recovery Proceedings in  view of Circular No. 224/18/2024-GST – Regarding Appeal against Order-in-Appeal No….. /ADC/Central  Tax/Appeal-I/Delhi/2025-26 dated……

I, …………………….. Prop. Of M/s …………………., having GSTIN- ……………………, residing having principal place of business at ……………………………………………………………… , hereby submit this undertaking as per the guidelines issued vide Circular No. 224/18/2024-GST dated 11th July 2024, concerning the stay of recovery of outstanding dues.

Details of the Order-in-Appeal against which appeal is proposed to be filed before the Appellate Tribunal:

1. Name of the Taxpayer: M/s

2. GSTIN:

3. Address of Principal Place of Business:

4. Order-in-Appeal No.:

5. Date of Order-in-Appeal:

6. Period to which the demand relates:

7. Total Demand confirmed in the Order-in-Appeal (including tax, interest, penalty):

8. Pre-deposit amount required as per Section 112(8) :

9. Details of payment of pre-deposit amount:

• • Amount Paid:
  • Date of Payment:
  • Mode of Payment DRC-03 :
  • ARN/Challan No. of DRC-03 :

Undertaking/Declaration:

1. I hereby declare that I intend to file an appeal against the aforementioned Order-in-Appeal No. …………………………………………….. dated ……………. before the Goods and Services Tax Appellate Tribunal (GSTAT), as and when the said Tribunal becomes operational

2. I undertake to file the appeal before the Appellate Tribunal within the timelines prescribed under Section 112 of the CGST Act, 2017, read with relevant rules, from the date on which the Appellate Tribunal comes into operation.

3. I understand that upon payment of the required pre-deposit amount as stated above and submission of this undertaking, the recovery of the remaining amount of the confirmed demand, as per the Order-in-Appeal, will be stayed in accordance with the provisions of sub-section (9) of Section 112 of the CGST Act, 2017 read with Circular No. 224/18/2024-GST.

4. I further understand that if I fail to file an appeal before the Appellate Tribunal within the prescribed timelines once it becomes operational, the stay granted shall cease to operate, and the remaining amount of the demand will be recovered as per the provisions of the CGST Act, 2017 .

Thank you.
Yours faithfully,
For ………………………

(Signature)
Prop.

Enclosures:

• Copy of Order-in-Appeal
• Proof of payment of Pre-Deposit : Electronic Credit Ledger