https://www.taxtmi.com/caselaws?id=782322 A recovery communication lost efficacy after the assessee filed statutory appeals under the CGST Act and deposited the prescribed pre-deposit, so no further recovery action could continue on those facts. The HC quashed the recovery measure, directed de-freezing of the bank account, and ordered return of the demand draft. The merits of the additional demand were left open for adjudication in the pending appellate proceedings, preserving the competent authority's role on the underlying liability. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782322 A recovery communication lost efficacy after the assessee filed statutory appeals under the CGST Act and deposited the prescribed pre-deposit, so no further recovery action could continue on those facts. The HC quashed the recovery measure, directed de-freezing of the bank account, and ordered return of the demand draft. The merits of the additional demand were left open for adjudication in the pending appellate proceedings, preserving the competent authority's role on the underlying liability. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782322