GST DAILY – 385 : Appeal to be allowed without pre-deposit as bank accounts of assessee were frozen which contained sufficient funds: HC

Appeal to be allowed without pre-deposit as bank accounts of assessee were frozen which contained sufficient funds: HC

THE HIGH COURT OF GAUHATI Rasidul Hoque V/s State of Assam, decided on 18-9-2024

👉 Issue:-

✔️ Can appeal filing permitted without pre-deposit if frozen accounts contain sufficient funds?

👉 The Hon’ble High Court Judgement:-

✔️ Writ petition challenging demand order and ITC block notice for wrongful refund claims not maintainable when statutory appeal remedy available, however appeal filing permitted without pre-deposit if frozen accounts contain sufficient funds.

Section 74 read with Section 107 of Central Goods and Services Tax Act, 2017