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    <title>2026 (5) TMI 1436 - ORISSA HIGH COURT</title>
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    <description>Equitable relief was considered for a taxpayer who admitted GST liability and sought time to clear the dues in instalments while securing revocation of attachment notices issued for recovery. The Court, without expressing any view on the merits of the assessment or statutory interest, acted on the admitted liability and the undertaking given by the petitioner. It directed an initial deposit of fifty per cent of the admitted amount, required revocation of the attachment notices on proof of that deposit, and permitted payment of the balance in two equated instalments within two months of revocation. The authority&#039;s right to proceed in accordance with law on default was preserved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=792234</link>
      <description>Equitable relief was considered for a taxpayer who admitted GST liability and sought time to clear the dues in instalments while securing revocation of attachment notices issued for recovery. The Court, without expressing any view on the merits of the assessment or statutory interest, acted on the admitted liability and the undertaking given by the petitioner. It directed an initial deposit of fifty per cent of the admitted amount, required revocation of the attachment notices on proof of that deposit, and permitted payment of the balance in two equated instalments within two months of revocation. The authority&#039;s right to proceed in accordance with law on default was preserved.</description>
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