Dated 13 August, 2024 No. JC (HQ)-5/AR-2/GST/2024/ADM-8/B-112 Trade Circular No. 21T of 2024. Subject: Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. Ref: Circular No. 224/18/2024-GST dt. 11th July, 2024 issued by the CBIC. Trade Circular No. 9T of 2020 dated 26.05.2020+ Trade Circular No. 20T of 2023 dated 31.07.2023 Central Board of Indirect Taxes and Customs (CBIC) has issued the Circular referred at SI.No.I (224/18/224- GST dated 11th July, 2024). For the uniformity, it has been decided that the said Circular issued by the CBIC is being made applicable, mutatis mutandis, in implem.......