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        Case ID :

        2026 (4) TMI 136 - HC - GST

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        Conditional pre-deposit supports remand for fresh adjudication, with bank attachment lifted on compliance. Conditional pre-deposit can justify remand for fresh adjudication on merits where the assessee agrees to comply with additional deposit requirements. The ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Conditional pre-deposit supports remand for fresh adjudication, with bank attachment lifted on compliance.

                                Conditional pre-deposit can justify remand for fresh adjudication on merits where the assessee agrees to comply with additional deposit requirements. The court recorded the petitioner's willingness to deposit a further 15% of the disputed tax over and above the 10% already paid, directed filing of a reply to the show-cause notice with supporting documents, and provided for adjustment of amounts already recovered. Upon compliance, the bank attachment was ordered to be lifted, while the respondent's right to proceed in default was preserved. The matter was therefore sent back for reconsideration subject to the stipulated pre-deposit and related compliance conditions.




                                Issues: Whether the impugned order and the appellate rejection warranted interference and whether the matter should be remitted for fresh adjudication on payment of an additional pre-deposit.

                                Analysis: The Court noted the petitioner's willingness to deposit an additional 15% of the disputed tax over and above the 10% already pre-deposited, and recorded an endorsement to that effect. Following the consistent course adopted in similar matters, the Court found it appropriate to remit the matter for fresh decision on merits, subject to deposit of the additional amount within the stipulated time. The Court also directed filing of a reply to the show cause notice with supporting documents, provided for adjustment of amounts already recovered, and ordered that the bank attachment would stand lifted upon compliance, while preserving the respondent's right to proceed in case of default.

                                Conclusion: The matter was remitted for fresh adjudication subject to the stipulated additional pre-deposit and compliance conditions, with consequential relief regarding bank attachment upon compliance.

                                Final Conclusion: The petitioner obtained conditional relief by way of remand for reconsideration on merits, while the impugned determination was not finally affirmed.


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                                ActsIncome Tax
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