https://www.taxtmi.com/caselaws?id=433168 Once a statutory appeal is filed and the prescribed pre-deposit under Section 107(6) of the Himachal Pradesh GST Act is made, recovery of the balance demand is deemed to be stayed under Section 107(7). On that basis, continued provisional attachment of the petitioner's debtors and immovable property was not sustainable while the appeals were pending. The attachment could not survive after the outstanding dues for the uncovered assessment years were cleared and the pre-deposit condition for the remaining appeal was satisfied, and the respondents were directed to withdraw the attachment forthwith upon compliance. en-us Tue, 10 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433168 Once a statutory appeal is filed and the prescribed pre-deposit under Section 107(6) of the Himachal Pradesh GST Act is made, recovery of the balance demand is deemed to be stayed under Section 107(7). On that basis, continued provisional attachment of the petitioner's debtors and immovable property was not sustainable while the appeals were pending. The attachment could not survive after the outstanding dues for the uncovered assessment years were cleared and the pre-deposit condition for the remaining appeal was satisfied, and the respondents were directed to withdraw the attachment forthwith upon compliance. Case-Laws GST Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433168