https://www.taxtmi.com/caselaws?id=789067 Conditional pre-deposit can justify remand for fresh adjudication on merits where the assessee agrees to comply with additional deposit requirements. The court recorded the petitioner's willingness to deposit a further 15% of the disputed tax over and above the 10% already paid, directed filing of a reply to the show-cause notice with supporting documents, and provided for adjustment of amounts already recovered. Upon compliance, the bank attachment was ordered to be lifted, while the respondent's right to proceed in default was preserved. The matter was therefore sent back for reconsideration subject to the stipulated pre-deposit and related compliance conditions. en-us Tue, 03 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789067 Conditional pre-deposit can justify remand for fresh adjudication on merits where the assessee agrees to comply with additional deposit requirements. The court recorded the petitioner's willingness to deposit a further 15% of the disputed tax over and above the 10% already paid, directed filing of a reply to the show-cause notice with supporting documents, and provided for adjustment of amounts already recovered. Upon compliance, the bank attachment was ordered to be lifted, while the respondent's right to proceed in default was preserved. The matter was therefore sent back for reconsideration subject to the stipulated pre-deposit and related compliance conditions. Case-Laws GST Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789067