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

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....ssessee permitted to withdraw pre-deposit amount from frozen bank account for filing appeal<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 15-2-2024<br><br>The Hon'ble Madras High Cour....

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....t in the case of RATHINAVEL 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 there....

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....by 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 Ma....

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....y 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 int....

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....erest under Section 73 of the Tamil Nadu Goods and Services Act, 2017 ("the TNGST Act"). Also, the Petitioner&#39;s Bank Account was frozen during the proceedings. Held: The Hon'ble Madras High Cour....

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....t 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 a....

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....ppeal, 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])<br> Scholarly articles for knowled....

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....ge sharing by authors, experts, professionals ....