GST recovery proceedings: bank account de-freezing allowed on tax deposit, with reply opportunity and fresh merits-based reconsideration

The Madras HC directed de-freezing of the bank account on deposit of the tax due, excluding interest and penalty, within the stipulated time. It also permitted the petitioner to file a reply to the GST notice and required the authority to pass fresh orders on the recovery proceedings on merits and in accordance with law.

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Issues: Whether the petitioner was entitled to de-freezing of the bank account, permission to file a reply to the notice, and fresh consideration of the GST recovery proceedings.

Outcome: The writ petition was disposed of with directions to de-freeze the account on deposit of the tax due without interest and penalty within the stipulated time, permit the petitioner to file a reply, and require the first respondent to pass fresh orders on merits in accordance with law.

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