https://www.taxtmi.com/caselaws?id=789858 Recovery by bank-account attachment in GST proceedings was lifted where the assessee had already reversed the disputed Input Tax Credit and the underlying liability remained tied up in parallel collateral proceedings. The Court balanced the assessee's position against the supplier-related dispute and found immediate coercive recovery inappropriate at that stage. Relief was granted on protective terms, preserving the respondent's and supplier's rights and preventing any direct or indirect payment to the supplier until appropriate orders are obtained in the collateral proceedings. en-us Mon, 23 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789858 Recovery by bank-account attachment in GST proceedings was lifted where the assessee had already reversed the disputed Input Tax Credit and the underlying liability remained tied up in parallel collateral proceedings. The Court balanced the assessee's position against the supplier-related dispute and found immediate coercive recovery inappropriate at that stage. Relief was granted on protective terms, preserving the respondent's and supplier's rights and preventing any direct or indirect payment to the supplier until appropriate orders are obtained in the collateral proceedings. Case-Laws GST Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789858