https://www.taxtmi.com/caselaws?id=784241 Where the statute required a ten per cent pre-deposit for appeal, compliance with that condition was treated as sufficient to lift coercive recovery measures and keep recovery of the balance demand in abeyance. The Calcutta HC recorded that the petitioner was willing to make the statutory deposit for filing an appeal before the Appellate Tribunal, and accepted that such deposit would operate as a stay of recovery for the remaining amount. The bank attachment was therefore directed to be lifted on deposit within the time granted, while the petitioner's right to pursue the appellate remedy was preserved. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784241 Where the statute required a ten per cent pre-deposit for appeal, compliance with that condition was treated as sufficient to lift coercive recovery measures and keep recovery of the balance demand in abeyance. The Calcutta HC recorded that the petitioner was willing to make the statutory deposit for filing an appeal before the Appellate Tribunal, and accepted that such deposit would operate as a stay of recovery for the remaining amount. The bank attachment was therefore directed to be lifted on deposit within the time granted, while the petitioner's right to pursue the appellate remedy was preserved. Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784241