https://www.taxtmi.com/caselaws?id=759392 Gauhati HC dismissed writ petition challenging GST order dated 12.08.2024 involving wrongful refund claim and willful mis-declaration of available ITC. Court held petitioners have adequate alternative remedy under Section 107 of Assam GST Act, 2017. However, considering frozen bank accounts mentioned in show cause notice dated 09.04.2024, appellate authority directed to permit appeal filing without pre-deposit if frozen accounts contain deposits equivalent to or exceeding required amount under Section 107(6)(b). Petition disposed with liberty to file appeal under statutory provisions. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759392 Gauhati HC dismissed writ petition challenging GST order dated 12.08.2024 involving wrongful refund claim and willful mis-declaration of available ITC. Court held petitioners have adequate alternative remedy under Section 107 of Assam GST Act, 2017. However, considering frozen bank accounts mentioned in show cause notice dated 09.04.2024, appellate authority directed to permit appeal filing without pre-deposit if frozen accounts contain deposits equivalent to or exceeding required amount under Section 107(6)(b). Petition disposed with liberty to file appeal under statutory provisions. Case-Laws GST Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759392