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    <title>2026 (5) TMI 1572 - RAJASTHAN HIGH COURT</title>
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    <description>Demand orders under Section 73 of the CGST/RGST Act, 2017 and the resulting bank account attachment notices were set aside because the parties accepted that the dispute was governed by the Supreme Court ruling in Mineral Area Development Authority v. Steel Authority of India. The HC directed the competent authority to reconsider the matter afresh in light of that binding decision, with both parties free to place their respective stands before the authority. The recovery notices could not be sustained in their existing form pending such re-examination.</description>
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      <description>Demand orders under Section 73 of the CGST/RGST Act, 2017 and the resulting bank account attachment notices were set aside because the parties accepted that the dispute was governed by the Supreme Court ruling in Mineral Area Development Authority v. Steel Authority of India. The HC directed the competent authority to reconsider the matter afresh in light of that binding decision, with both parties free to place their respective stands before the authority. The recovery notices could not be sustained in their existing form pending such re-examination.</description>
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