{"id":74957,"date":"2026-02-07T18:03:49","date_gmt":"2026-02-07T12:33:49","guid":{"rendered":""},"modified":"2026-02-07T18:03:49","modified_gmt":"2026-02-07T12:33:49","slug":"rectification-and-assessment-dispute-conditional-bank-attachment-vacated-after-25-deposit-appeal-may-be-decided-on-merits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74957","title":{"rendered":"Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits."},"content":{"rendered":"<p>Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96693\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.Case-LawsGSTRectification proceedings and assessment dispute concerning a tax demand were addressed by conditioning interim relief<\/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-74957","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74957","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=74957"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74957\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}