https://www.taxtmi.com/article/detailed?id=15292 Revenue cannot continue to attach or restrain a taxpayer's bank accounts once the mandatory 10% appellate pre-deposit under Section 107(6) of the CGST Act has been paid; recovery proceedings for the balance are deemed stayed under Section 107(7). The Andhra Pradesh High Court permitted the assessee to operate its accounts where the pre-deposit was made, the assessee undertook to preserve the disputed amount in the bank pending proceedings, and the Supreme Court declined to disturb that relief, dismissing the Special Leave Petition. en-us Wed, 29 Oct 2025 08:31:05 +0530 Wed, 29 Oct 2025 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15292 Revenue cannot continue to attach or restrain a taxpayer's bank accounts once the mandatory 10% appellate pre-deposit under Section 107(6) of the CGST Act has been paid; recovery proceedings for the balance are deemed stayed under Section 107(7). The Andhra Pradesh High Court permitted the assessee to operate its accounts where the pre-deposit was made, the assessee undertook to preserve the disputed amount in the bank pending proceedings, and the Supreme Court declined to disturb that relief, dismissing the Special Leave Petition. Articles Goods and Services Tax - GST Wed, 29 Oct 2025 08:31:05 +0530 https://www.taxtmi.com/article/detailed?id=15292