https://www.taxtmi.com/highlights?id=96337 Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting documents, treating the impugned assessment order as an addendum to that notice. Bank attachment is to be lifted provided the taxpayer deposits 50% of the disputed tax (unless already satisfied by recoveries) and has no other arrears; failure to comply permits recovery proceedings as if the petition were dismissed. en-us Sat, 24 Jan 2026 13:49:11 +0530 Sat, 24 Jan 2026 13:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96337 Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting documents, treating the impugned assessment order as an addendum to that notice. Bank attachment is to be lifted provided the taxpayer deposits 50% of the disputed tax (unless already satisfied by recoveries) and has no other arrears; failure to comply permits recovery proceedings as if the petition were dismissed. Highlights GST Sat, 24 Jan 2026 13:49:11 +0530 https://www.taxtmi.com/highlights?id=96337