{"id":74947,"date":"2026-02-05T09:16:12","date_gmt":"2026-02-05T03:46:12","guid":{"rendered":""},"modified":"2026-02-05T09:16:12","modified_gmt":"2026-02-05T03:46:12","slug":"pre-deposit-requirement-for-gst-tax-dispute-and-bank-attachment-vacated-subject-to-25-deposit-and-setoff","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74947","title":{"rendered":"Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff"},"content":{"rendered":"<p>Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff<br \/>Case-Laws<br \/>GST<br \/>Court exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adjudication on merits. The writ is disposed subject to the petitioner depositing 25% of the disputed tax as a pre-deposit condition for de novo proceedings; bank attachment is ordered to be vacated on compliance and provided no other ar<\/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=96636\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoffCase-LawsGSTCourt exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adju<\/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-74947","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74947","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=74947"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74947\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}