2023 (1) TMI 1350

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..... evenue Department ORDER 1. Learned counsel for the Petitioner points out that the Petitioner is unable to avail the appellate remedy under the GST Act against the impugned assessment order since its bank accounts stand frozen and there is no other way by which it can make payment of the predeposit amount. 2. Issue notice. Mr. Sunil Mishra, learned Additional Standing Counsel for Revenue Departm .....

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..... n explaining the delay in filing the appeal, it will be open to the Petitioner to cite the pendency of the present petition as the reason and that will be considered in accordance with law by the Appellate Authority. The Court clarifies that it has not expressed any view in the matter. 5. The writ petition is disposed of accordingly. A copy of this order be sent forthwith by the Registry to the B .....

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