https://www.taxtmi.com/caselaws?id=783582 The dominant issue was whether a writ could be entertained to challenge interest liability for belated tax payment under a DRC-01 show cause notice after recovery proceedings had been initiated. The HC held that the petitioner approached the Court only after commencement of recovery and therefore was not entitled to the writ relief sought; consequently, the writ petition was liable to be dismissed. However, since the petitioner's bank account had been attached, the HC directed deposit of 20% of the disputed amount in cash within one month, conditional upon the pending statutory appeal not having already been dismissed, and disposed of the petition on those terms. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783582 The dominant issue was whether a writ could be entertained to challenge interest liability for belated tax payment under a DRC-01 show cause notice after recovery proceedings had been initiated. The HC held that the petitioner approached the Court only after commencement of recovery and therefore was not entitled to the writ relief sought; consequently, the writ petition was liable to be dismissed. However, since the petitioner's bank account had been attached, the HC directed deposit of 20% of the disputed amount in cash within one month, conditional upon the pending statutory appeal not having already been dismissed, and disposed of the petition on those terms. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783582