https://www.taxtmi.com/highlights?id=102553 Statutory GST pre-deposit and limitation requirements governed the remand of a time-barred appeal rejected for insufficient deposit. The amount previously recovered or paid from the electronic ledger was to be adjusted, subject to verification, towards 50% of the disputed tax required for the appeal. The appellate rejection was quashed on conditions requiring the assessee to deposit the balance as applicable and file a supported reply to the show cause notice, with the impugned order treated as an addendum. Fresh adjudication on merits was directed upon compliance, and bank-account attachment was to be vacated subject to the prescribed conditions. en-us Mon, 10 Aug 2026 12:14:55 +0530 Mon, 10 Aug 2026 12:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102553 Statutory GST pre-deposit and limitation requirements governed the remand of a time-barred appeal rejected for insufficient deposit. The amount previously recovered or paid from the electronic ledger was to be adjusted, subject to verification, towards 50% of the disputed tax required for the appeal. The appellate rejection was quashed on conditions requiring the assessee to deposit the balance as applicable and file a supported reply to the show cause notice, with the impugned order treated as an addendum. Fresh adjudication on merits was directed upon compliance, and bank-account attachment was to be vacated subject to the prescribed conditions. Highlights GST Mon, 10 Aug 2026 12:14:55 +0530 https://www.taxtmi.com/highlights?id=102553