{"id":72292,"date":"2025-08-13T07:27:36","date_gmt":"2025-08-13T01:57:36","guid":{"rendered":""},"modified":"2025-08-13T07:27:36","modified_gmt":"2025-08-13T01:57:36","slug":"petition-maintainable-despite-pre-deposit-rule-as-entire-tax-recovered-prematurely-under-section-73","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72292","title":{"rendered":"Petition Maintainable Despite Pre-Deposit Rule as Entire Tax Recovered Prematurely Under Section 73"},"content":{"rendered":"<p>Petition Maintainable Despite Pre-Deposit Rule as Entire Tax Recovered Prematurely Under Section 73<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petition was maintainable despite the availability of alternative remedies and the requirement of pre-deposit, as the entire tax was recovered prematurely before the expiry of the statutory period for appeal under Section 73. Although statutory appeals require a 10% pre-deposit, the appellate tribunal is yet to be constituted, and the respondents imprope<\/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=91557\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition Maintainable Despite Pre-Deposit Rule as Entire Tax Recovered Prematurely Under Section 73Case-LawsGSTThe HC held that the petition was maintainable despite the availability of alternative remedies and the requirement of pre-deposit, as the entir<\/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-72292","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72292","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=72292"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72292\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}