No GST Recovery If Pre-Deposit Made & Undertaking to Approach Tribunal filed

Archita Soap And Chemical LLP Through Partner Smt. Minakshi Mundra Vs Joint Commissioner (Appeals) State Tax (Chhattisgarh High Court) Outstanding GST demand couldn’t be recovered if pre-deposit was made and undertaking was filed to approach Tribunal on its functional Conclusion:  No recovery of outstanding GST ( Goods and Services Tax ) demand could be made once a taxpayer deposited the statutory pre-deposit under Section 112(8) of the CGST Act and filed an undertaking to approach the Appellate Tribunal when it become functional. Held: Assessee had challenged the order dated 9 Septembe...