Right to appeal pre-deposit and bank withdrawal for statutory appeals; account access restored upon compliance with filing and payments

Right to appeal and pre-deposit: bank must allow withdrawal of 10% of disputed tax and payment of specified costs to enable filing of statutory appeals; petitioner must approach the bank within one week and file the appeals within three days after withdrawal, make the 10% pre-deposit in each appeal and pay the stated cost and any deficit court fees, and file proofs of these payments. Upon proof of compliance the bank shall restore operation of the attached accounts and the appellate authority shall hear the appeals on merit; failure to comply renders the order ineffective.

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Issues: Whether the petitioner is entitled to liberty to file statutory appeals against the impugned adjudication orders relating to financial years 2017-18 to 2022-23, including permission to withdraw funds from bank accounts for making the statutory pre-deposit and payment of costs, and restoration of operation of bank accounts upon compliance with specified conditions.

Analysis: The petitioner challenged six adjudication orders and the attachment of bank accounts and claimed inability to make statutory pre-deposits due to financial hardship arising from the attachment and recovery of funds. The Court examined the procedural availability of appeals against the impugned orders and conditioned relief on the petitioner meeting specified financial and procedural prerequisites: payment of a cost of Rs.5 lakhs to the authority, making a statutory pre-deposit of 10% of the disputed tax in each appeal, payment of deficit court fees for five adjudication orders, withdrawal from the attached bank accounts of the sums necessary for the pre-deposit and cost within one week, filing the appeals with proof of such payments within three days of withdrawal, and filing proof of compliance before the appellate authority. The appellate authority was directed to hear the appeals on merits if these conditions are complied with. The order specified that non-compliance would render the order ineffective.

Conclusion: Liberty granted to the petitioner to file statutory appeals against the impugned adjudication orders on condition that the petitioner pays Rs.5 lakhs as cost, makes a 10% statutory pre-deposit in each appeal, pays the deficit court fees, withdraws necessary amounts from the bank accounts within one week, files the appeals with proof of payments within three days of withdrawal, and files proof of compliance before the appellate authority; upon such compliance the appellate authority shall hear the appeals on merits and the bank shall allow operation of the accounts.

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