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    <title>Delhi HC holds Provisional Attachment of Bank Accounts Unsustainable Upon Filing of GST Appeal with Pre-Deposit</title>
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    <description>Once an appeal is filed with the requisite pre-deposit, an automatic stay arises on recovery of the balance amount and related enforcement actions, making provisional measures such as bank-account attachments unsustainable; this principle applies to disputes arising from alleged wrongful availment of input tax credit and is supported by precedent addressing cross-jurisdictional attachment.</description>
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      <description>Once an appeal is filed with the requisite pre-deposit, an automatic stay arises on recovery of the balance amount and related enforcement actions, making provisional measures such as bank-account attachments unsustainable; this principle applies to disputes arising from alleged wrongful availment of input tax credit and is supported by precedent addressing cross-jurisdictional attachment.</description>
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