https://www.taxtmi.com/caselaws?id=773671 Where GST appellate proceedings did not properly account for a recovery already made from the taxpayer's credit ledger against the same section 74 demand, and the pre-deposit was also not duly considered, the appellate order could not be sustained. The High Court noted that any such recovery should first be adjusted against the principal tax demand, and that the appellate authority had to examine both the recovery and the pre-deposit before deciding the appeal. The matter was remanded for fresh consideration after correcting these omissions. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773671 Where GST appellate proceedings did not properly account for a recovery already made from the taxpayer's credit ledger against the same section 74 demand, and the pre-deposit was also not duly considered, the appellate order could not be sustained. The High Court noted that any such recovery should first be adjusted against the principal tax demand, and that the appellate authority had to examine both the recovery and the pre-deposit before deciding the appeal. The matter was remanded for fresh consideration after correcting these omissions. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773671