TMI Blog2018 (9) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal can be filed only by making pre-deposit of the statutory liability, as contemplated under the relevant provision of law, while filing such appeal. Since it is stated that freezing of the subject matter bank account has totally paralysed the petitioner's day to day activities, this Court is of the view that the respondents 1 and 2 shall have to permit the petitioner to operate the bank account initially, atleast for the purpose of effecting the pre-deposit, while filing the statutory appeal before the CESTAT - to that extent, the petitioner is entitled to operate the said account so that his right of filing of appeal before the CESTAT is not defeated for want of making pre-deposit. Petition disposed off. - W.P.No.22129 of 2018 WMP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, in pursuant to a demand resulting out of the said order passed on 05.03.2018. 5.The grievance of the petitioner before this Court is that by freezing the said account, the respondents 1 and 2 have totally paralysed the day to day activities of the petitioner. It is further contented that unless the petitioner is able to operate the said bank account, they will not be in a position even to file the statutory appeal against the order of the first respondent dated 05.03.2018, since such appeal has to be filed along with pre-deposit payment, as required under the relevant provision of law. Therefore, it is contended that the respondents 1 and 2 should be directed to permit the petitioner to operate the bank account by de-freezing the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which includes regarding the operation of the subject matter bank account for the balance amount available in the account. At this juncture, the learned counsel for the third respondent bank submitted that the petitioner may be permitted to operate only in the event when there is no due payable by the petitioner to the third respondent bank on any other account or liability. Needless to say that operation of the bank account, by virtue of this order is available to the petitioner at the hands of the third respondent bank, provided if there is no other legal impediment. 9. Accordingly, this writ petition is disposed of by directing the respondents 1 and 2 to permit the petitioner to operate the bank account, only to the extent of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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