Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
Case-Laws
GST
Rectification proceedings and assessment dispute concerning a tax demand were addressed by conditioning interim relief on a partial deposit: the taxpayer must deposit 25% of the disputed tax and have no other outstanding tax arrears for the bank attachment to be vacated. The appellate authority is permitted to decide the statutory appeal on merits e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =