https://www.taxtmi.com/caselaws?id=759675 After an assessee filed an appeal under the GST regime and made the statutory pre-deposit of 10% of the disputed tax, further recovery through attachment and garnishee proceedings was impermissible. Continuation of coercive recovery was contrary to the appeal mechanism under Section 107 of the Central Goods and Services Tax Act, 2017, and a direction to pursue a representation was unnecessary because the legal position was already clear. The attachment order and garnishee notice were therefore set aside. en-us Wed, 18 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759675 After an assessee filed an appeal under the GST regime and made the statutory pre-deposit of 10% of the disputed tax, further recovery through attachment and garnishee proceedings was impermissible. Continuation of coercive recovery was contrary to the appeal mechanism under Section 107 of the Central Goods and Services Tax Act, 2017, and a direction to pursue a representation was unnecessary because the legal position was already clear. The attachment order and garnishee notice were therefore set aside. Case-Laws GST Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759675