https://www.taxtmi.com/caselaws?id=786188 Rectification under tax law and an assessment notice led to an attachment of the taxpayer's bank account; the court permitted conditional vacation of the attachment if the taxpayer files the statutory appeal and deposits 25% of the disputed tax and has no other tax arrears. The appellate authority is permitted to decide the appeal on merits even if limitation would otherwise be an issue. Failure to comply with the deposit or arrears condition authorizes revenue to resume recovery as if the writ were dismissed. The writ petition was disposed on these conditional terms. en-us Tue, 27 Jan 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786188 Rectification under tax law and an assessment notice led to an attachment of the taxpayer's bank account; the court permitted conditional vacation of the attachment if the taxpayer files the statutory appeal and deposits 25% of the disputed tax and has no other tax arrears. The appellate authority is permitted to decide the appeal on merits even if limitation would otherwise be an issue. Failure to comply with the deposit or arrears condition authorizes revenue to resume recovery as if the writ were dismissed. The writ petition was disposed on these conditional terms. Case-Laws GST Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786188