https://www.taxtmi.com/caselaws?id=780769 A recovery demand cannot include tax already discharged by the taxpayer, and any attachment based on that excess demand is unsustainable to that extent. The Court found that the notice and confirmed demand were meant to recover only interest, yet the recovery order wrongly added the paid tax component. The demand was therefore restricted to the interest liability alone, and the bank account attachment was directed to be lifted forthwith insofar as it rested on the disallowed tax demand. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780769 A recovery demand cannot include tax already discharged by the taxpayer, and any attachment based on that excess demand is unsustainable to that extent. The Court found that the notice and confirmed demand were meant to recover only interest, yet the recovery order wrongly added the paid tax component. The demand was therefore restricted to the interest liability alone, and the bank account attachment was directed to be lifted forthwith insofar as it rested on the disallowed tax demand. Case-Laws GST Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780769