https://www.taxtmi.com/caselaws?id=777621 Amount deposited during GST inspection proceedings should not be finally treated as payable without adjudication where no substantive recovery notice has yet been issued. The HC held that any excess deposit, if ultimately found on final adjudication, is to be adjusted either against the liability determined or against any amount due in favour of the petitioner. It also observed that inspection-related proceedings under the GST framework should be concluded expeditiously. Relief was granted only to that limited extent. en-us Tue, 19 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777621 Amount deposited during GST inspection proceedings should not be finally treated as payable without adjudication where no substantive recovery notice has yet been issued. The HC held that any excess deposit, if ultimately found on final adjudication, is to be adjusted either against the liability determined or against any amount due in favour of the petitioner. It also observed that inspection-related proceedings under the GST framework should be concluded expeditiously. Relief was granted only to that limited extent. Case-Laws GST Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777621