2024 (1) TMI 431 - HC - GST

ICICI Bank must allow petitioner to access attached accounts for pre-deposit to file Section 107(1) appeal by January 31 deadline

Kamrul Nahar Versus The Union of India & others

Kamrul Nahar Versus The Union of India & others - 2024 (83) G.S.T.L. 300 (Tripura) Issues:The judgment involves three writ petitions concerning different tax periods under the Tripura State Goods & Services Tax Act, 2017. The main issue revolves around the maintainability of the writ petitions due to the petitioner not invoking the appellate remedy within the stipulated time under the Act.Issue 1 - Maintainability of Writ Petitions:The writ petitioner did not utilize the appellate remedy within the prescribed time under Section 107(4) of the Act of 2017. The respondents objected to the maintainability of the writ petition citing a judgment by the Apex Court. The petitioner raised grounds on non-compliance of natural justice and procedural aspects under Section 73(1) of the Act of 2017.Issue 2 - Notification for Filing Appeals:During the proceedings, the Finance Department issued a notification allowing taxable persons to file appeals against orders passed by the proper officer within a specified time frame. The notification outlined conditions for filing appeals, including payment requirements and restrictions on refunds until appeal disposal.Details and Conclusion:The Court acknowledged the petitioner's grounds but emphasized the importance of adhering to statutory timelines. Considering the attachment of the petitioner's bank accounts, the Court directed the ICICI Bank to allow the remittance of the required pre-deposit for filing an appeal as per the notification. The petitioner was granted the opportunity to file an appeal by the cut-off date, subject to compliance with the notification conditions. The Court disposed of the writ petitions without commenting on the case's merits, emphasizing the need for timely appeal filing and efficient resolution by the appellate authority.