Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :

Print Options

+ Post an Article
Post a New Article ✕
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search ❮
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date
PrevPreviousNextNext

Assessee permitted to withdraw pre-deposit amount from frozen bank account for filing appeal

Bimal jain
Assessee Allowed to Withdraw Pre-Deposit from Frozen Account for Appeal Under Tamil Nadu GST Act 2017 The Madras High Court allowed an assessee to withdraw a pre-deposit amount from a frozen bank account to file an appeal. The case involved a petitioner challenging an order by the Revenue Department that confirmed the recovery of Input Tax Credit, along with penalties and interest under the Tamil Nadu Goods and Services Act, 2017. The court permitted the withdrawal of 10 percent of the required amount as an interim measure for the appeal process, despite the account being frozen during the proceedings. (AI Summary)

The Hon’ble Madras High Court in the case ofRATHINAVEL PANDIAN PROP. M/S. SRI KANI MEDICALS VERSUS THE ASSISTANT COMMISSIONER (ST) , THE BRANCH MANAGER - 2023 (12) TMI 159 - MADRAS HIGH COURT disposed of the writ petition thereby permitting the Assessee to withdraw the pre-deposit amount from frozen bank account for filing of appeal.

Facts:

Rathinavel Pandian (“the Petitioner”) filed a writ petition against order dated May 08, 2023 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) wherein the demand for recovery of Input Tax Credit (“ITC”) was confirmed along with imposition of penalty and interest under Section 73 of the Tamil Nadu Goods and Services Act, 2017 (“the TNGST Act”). Also, the Petitioner's Bank Account was frozen during the proceedings.

Held:

The Hon’ble Madras High Court in RATHINAVEL PANDIAN PROP. M/S. SRI KANI MEDICALS VERSUS THE ASSISTANT COMMISSIONER (ST) , THE BRANCH MANAGER - 2023 (12) TMI 159 - MADRAS HIGH COURT held that as an interim measure for filing of appeal, the Respondent shall permit the Petitioner to withdraw 10 percent of the amount required for filing of appeal.

(Author can be reached at [email protected])

Goods and Services Tax - GST
answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Articles