https://www.taxtmi.com/caselaws?id=770983 A statutory appeal rejected only on limitation, without a merits decision or personal hearing, may be remanded for fresh consideration where the appellate forum is unavailable and the appeal mechanism contemplates a further opportunity of challenge. The court also held that continued bank account attachment was unsustainable where the taxpayer had already made the required pre-deposit and substantial recovery had been effected, making further coercive recovery unjustified. The writ petition therefore succeeded to the extent of setting aside the appellate rejection and the attachment, with remand of the appeal for decision on merits. en-us Mon, 21 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770983 A statutory appeal rejected only on limitation, without a merits decision or personal hearing, may be remanded for fresh consideration where the appellate forum is unavailable and the appeal mechanism contemplates a further opportunity of challenge. The court also held that continued bank account attachment was unsustainable where the taxpayer had already made the required pre-deposit and substantial recovery had been effected, making further coercive recovery unjustified. The writ petition therefore succeeded to the extent of setting aside the appellate rejection and the attachment, with remand of the appeal for decision on merits. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770983