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2023 (12) TMI 159 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy - Recovery of ITC towards SGST and CGST along with interest and penalty - HELD THAT:- As against the impugned order dated 08.05.2023 passed by the first respondent, the petitioner is having a statutory appeal remedy before the Deputy Commissioner, Tirunelveli - this writ petition is disposed of with liberty to the petitioner to file statutory appeal before the Deputy Commissioner, Tirunelveli, within a period of four weeks. Freezing of petitioner's bank account - HELD THAT:- The issue with regard to the freezing of petitioner's bank account shall be decided by the Deputy Commissioner. As an interim arrangement enabling the petitioner to file the appeal, the Deputy Commissioner, Tirunelveli, shall permit the petitioner to take 10% of the amount required for filing the appeal from his Bank Account within a period of four weeks.
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