https://www.taxtmi.com/caselaws?id=759530 A GST demand summary uploaded in form GST was stated to be insufficient on its own to sustain coercive recovery or bank account attachment where no corresponding speaking adjudication order under the GST law had been passed. The text notes that a mere summary entry under Rule 142(5) does not create an independently enforceable demand, because enforceable recovery must rest on the substantive order under Section 74 of the Gujarat GST Act or the CGST Act. On that basis, the recovery measures and consequential attachment were treated as lacking legal foundation and were quashed in favour of the assessee. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759530 A GST demand summary uploaded in form GST was stated to be insufficient on its own to sustain coercive recovery or bank account attachment where no corresponding speaking adjudication order under the GST law had been passed. The text notes that a mere summary entry under Rule 142(5) does not create an independently enforceable demand, because enforceable recovery must rest on the substantive order under Section 74 of the Gujarat GST Act or the CGST Act. On that basis, the recovery measures and consequential attachment were treated as lacking legal foundation and were quashed in favour of the assessee. Case-Laws GST Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759530