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Recovery/Attachment

  1. Provisional Attachment of Property, Bank Account, etc. shall be deemed to be released on making Pre-Deposit – Himachal HC
  2. Provisional attachment of Bank Account is set aside, since no proceedings are pending under Sections 62, 63, 64, 67, 73 and 74 – Gujarat HC
  • Compensation retained by ONGC for short off-take of natural gas under an MGO clause is not consideration for tolerating an act
  • Recommendations of 56th Meeting of GST Council on 3rd September 2025
  • IGST availed as CGST and SGST – Order demanding Penalty and Interest, Set Aside
  • No Difference in Taxes as per the Portal – Application for Rectification allowed to be made
  • Claiming IGST as CGST/SGST does not attract Penalty and Interest – Order remanded back for reconsideration
  • Period of Three Months u/s. 73(2) is mandatory and not directory – SCN is quashed
  • Excess ITC already reversed and Interest Paid – Order demanding Interest and Penalty Set aside and treated as SCN
  • Where recovery proceeding was not initiated, belated reply was allowed
  • Assessee could not represent properly due to Hospitalization – Order Set Aside and remanded back
  • Demand issued without considering the Second SCN is set aside
  • Detention – Order passed after 7 days of Notice is Set Aside
  • Demand issued without considering the Second SCN is set aside
  • E-way bill expired and amended e-way bill submitted – Detention and Penalty set aside since there is no intention to evade Tax
  • Appeal uploaded online within due date along with Copy of the Order – Delayed submission of Hard copy is not relevant – Rule 108
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