GST DAILY – 176

HC granted relief to assessee to take 10% of amount required for filing appeal as his bank a/c was frozen by GST dept

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF RATHINAVEL PANDIAN V/s ASSISTANT COMMISSIONER (ST) , decided on 27-11-2023

👉 Issue:-

✔️ Can assessee was permitted take 10% of amount required for filing appeal from its freezing bank account?

👉The Hon’ble High Court Judgement:-

✔️Assessee had challenged Recovery order passed by revenue, confirming demand for recovery of ITC along with interest and penalty each against CGST and SGST –

✔️Since assessee was having a statuary appeal remedy, instant writ petition was to be disposed of and assessee was directed to file statuary appeal before Appellate Authority within four weeks and as an interim arrangement assessee was permitted take 10% of amount required for filing appeal from its bank account. –

Section 73 read with 107 of Central Goods and Services Tax Act, 2017

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