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2020 (12) TMI 482 - HC - GSTMaintainability of appeal - alternative remedy of petition - Assessment of GST - HELD THAT:- This Court disposes of the instant writ petition, with a direction to the writ petitioner, to, avail the statutory remedy of its appealing against the orders of assessment. Further more, it is also directed that the bank concerned shall forthwith release into the accounts of the statutory authority concerned, 10% of the disputed sums of tax. Further more, it is also directed that the writ petitioner shall deposit the entire quantum of admitted liabilities towards tax, before the statutory authority concerned, in contemporaneity, of, its maintaining the statutory appeal. It is open for the writ petitioner, to, agitate before the statutory authority concerned, the validity of the order, if any, made orally or in writing, to the Bank concerned, and, wherethrough the bank(s) account of the writ petitioner stand(s) frozen, for therethroughs hence ensuring realizations of sums of tax determined against it, under the afore Annexures - Petition disposed off.
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