Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
Case-Laws
GST
Applicability of Circular No.224/18/2024-GST para 6 turns on two preconditions: deposit of the pre-deposit contemplated under Section 112 and provision of an undertaking/intimation to the proper appellate authority. The court accepted that the taxpayer furnished the required intimation and, in the peculiar facts, treated that intimat
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