https://www.taxtmi.com/caselaws?id=785454 Rejection of an application under Section 161 of the GST enactments was sustained, but the petitioner was granted liberty to pursue remedy before the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from the electronic cash register within thirty days; upon such deposit the Appellate Authority must decide the appeal on merits notwithstanding limitation. Compliance will automatically vacate attachment of the petitioners bank account and all recovery proceedings will be kept in abeyance pending final order. Petition disposed accordingly. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785454 Rejection of an application under Section 161 of the GST enactments was sustained, but the petitioner was granted liberty to pursue remedy before the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from the electronic cash register within thirty days; upon such deposit the Appellate Authority must decide the appeal on merits notwithstanding limitation. Compliance will automatically vacate attachment of the petitioners bank account and all recovery proceedings will be kept in abeyance pending final order. Petition disposed accordingly. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785454