Case of Benito Operations and Technologies Pvt Ltd vs Dy Excise and Taxation Commissioner, HC Delhi Judgement Dated 18th August 2025. The Court noted that Section 107(7) of CGST Act provides an automatic stay of the recovery of the balance demand upon filing of an appeal with the prescribed pre-deposit. Since the respondent admitted that an appeal was filed and pre-deposit made, there was no justification to maintain the attachment of the petitioner’s bank accounts.