{"id":76143,"date":"2026-07-13T09:18:42","date_gmt":"2026-07-13T09:18:42","guid":{"rendered":""},"modified":"2026-07-13T09:18:42","modified_gmt":"2026-07-13T09:18:42","slug":"gst-recovery-stay-requires-pre-deposit-and-undertaking-refund-denied-despite-plea-of-ignorance-of-law","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76143","title":{"rendered":"GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law"},"content":{"rendered":"<p>GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law<br \/>Case-Laws<br \/>GST<br \/>GST recovery stay pending Tribunal proceedings was available only on compliance with the prescribed pre-deposit and filing an undertaking to appeal within time; where the taxpayer did not follow that procedure and sought refund after recovery had already been made, refund was refused. The taxpayer&#39;s plea of ignorance of the circular was rejected on the principle that ignorance of law is no excuse. Granting refund would have operated as an impermissible waiver of the pre-deposit, while the Tribunal was left free to decide the appeal on merits.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=101657\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of lawCase-LawsGSTGST recovery stay pending Tribunal proceedings was available only on compliance with the prescribed pre-deposit and filing an undertaking &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76143","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76143"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76143\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}