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

[CA Bimal Jain]

The Hon’ble Madras High Court 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 thereby 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 May 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 interest under Section 73 of the Tamil Nadu Goods and Services Act, 2017 (“the TNGST Act”). Also, the Petitioner's Bank Account was frozen during the proceedings.

Held:

The Hon’ble Madras High Court 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 appeal, the Respondent shall permit the Petitioner to withdraw 10 percent of the amount required for filing of appeal.

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