https://www.taxtmi.com/caselaws?id=786502 Petitioner permitted conditional remedy against a time-barred tax demand: the court allowed filing before the Appellate Authority within 30 days provided the petitioner deposits 50% of the disputed tax in two instalments within two months; on deposit the appeal must be decided on merits without limitation reference, non-compliance permits dismissal and revenue action. Separately, the court held that sums in an overdraft account represent bank borrowings and are not ordinarily attachable by tax authorities; attachment of the OD account was restrained while preserving the revenue's right to pursue movable or immovable assets offered as security, subject to the bank's rights and appeal outcome. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786502 Petitioner permitted conditional remedy against a time-barred tax demand: the court allowed filing before the Appellate Authority within 30 days provided the petitioner deposits 50% of the disputed tax in two instalments within two months; on deposit the appeal must be decided on merits without limitation reference, non-compliance permits dismissal and revenue action. Separately, the court held that sums in an overdraft account represent bank borrowings and are not ordinarily attachable by tax authorities; attachment of the OD account was restrained while preserving the revenue's right to pursue movable or immovable assets offered as security, subject to the bank's rights and appeal outcome. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786502