https://www.taxtmi.com/caselaws?id=780165 HC held that liens placed on the petitioner's bank accounts under Section 79 were unlawful. The petitioner, after delayed filing, submitted returns and paid the tax dues (often within 60 days) following issuance of Section 62(1) assessments; under the deeming provision of Section 62(2) those assessment demands stood withdrawn. Creation of liens more than a year after payment was held harsh and inappropriate, rendering recovery actions impermissible. Petition allowed and proceedings disposing of the lien were set aside. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780165 HC held that liens placed on the petitioner's bank accounts under Section 79 were unlawful. The petitioner, after delayed filing, submitted returns and paid the tax dues (often within 60 days) following issuance of Section 62(1) assessments; under the deeming provision of Section 62(2) those assessment demands stood withdrawn. Creation of liens more than a year after payment was held harsh and inappropriate, rendering recovery actions impermissible. Petition allowed and proceedings disposing of the lien were set aside. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780165