https://www.taxtmi.com/caselaws?id=786081 Pre-deposit of disputed tax was imposed as a condition for entertaining de novo proceedings; the court directed deposit of 25% of the disputed tax and granted discretionary relief to vacate a bank attachment subject to that compliance. Amounts already recovered or paid by the petitioner against the liability are to be verified and set off against the 25% pre-deposit; if recoveries exceed 25%, no additional pre-deposit is required. The respondents may resume recovery if the petitioner fails the stipulated conditions. The court exercised discretion despite expiry of the statutory appeal limitation period. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786081 Pre-deposit of disputed tax was imposed as a condition for entertaining de novo proceedings; the court directed deposit of 25% of the disputed tax and granted discretionary relief to vacate a bank attachment subject to that compliance. Amounts already recovered or paid by the petitioner against the liability are to be verified and set off against the 25% pre-deposit; if recoveries exceed 25%, no additional pre-deposit is required. The respondents may resume recovery if the petitioner fails the stipulated conditions. The court exercised discretion despite expiry of the statutory appeal limitation period. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786081