Maharashtra GST Dept Issues Recovery Guidelines for Dues Post First Appeal Disposal till GSTAT’s

The Maharashtra GST Department issued guidelines for the recovery of dues after the first appeal has been disposed of, pending the operation of the GST Appellate Tribunal (GSTAT). The guidelines address situations where taxpayers have filed an appeal but the GSTAT is not yet operational to hear it. In such cases, the department will proceed with recovery actions only if the appeal is disposed of and the taxpayer has not secured a stay order. These guidelines aim to ensure a fair process during the interim period, balancing the need for revenue collection with taxpayers' rights to appeal.