TMI Blog2024 (3) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... taining the Appeal. We have taken a similar view in other proceedings. The Petitioner is permitted to operate Bank Account No. 713915009 to withdraw the amount of Rs. 7,89,09,671/- to be deposited for the purpose of filing of the Appeal in assailing the impugned Order-in-Original - Petitioner is also permitted to avail of the facility of electronics (NEFT/ RTGS) transfer for making such deposit. To such extent and only in respect of the said amount, the provisional attachment of the Bank Account in question shall stand lifted, and for no other purpose. It should be a single transaction - Petition disposed off. - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. Sriram Sridharan with Ms. Nidhi Doshi and Mr. Sahnmuha Dav. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 3 to forthwith lift the provisional attachment equal to the amount of pre-deposit of Rs. 7,89,09,671/- (10% of the disputed tax amount) from the Petitioner s Bank Account No. 713915009 maintained with the Respondent No. 7 so as to allow the Petitioner to avail its statutory right of appeal against the order dated 8.12.2023 in terms of Section 107 of the CGST Act 2017; (d) that this Hon ble Court, alternatively and without prejudice to the reliefs prayed for above, may be pleased to allow the Petitioner to utilize its input tax credit in the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petition so as to make pre-deposit of Rs. 7,89,09,671/-, for filing of such Appeal. 3. In our opinion, the prayers as made in the Petition are required to be permitted, as such amount is to be utilized by the Petitioner for making the pre-deposit, hence, it would not fall under the description of the amount being used for any private purpose, but to deposit the same, with the Government for maintaining the Appeal. We have taken a similar view in other proceedings. 4. In this view of the matter, we propose to dispose of this Petition by the following orders:- (a) The Petitioner is permitted to operate Bank Account No. 713915009 to withdraw the amount of Rs. 7,89,09,671/- to be deposited for the purpose of filing of the Appeal in assailing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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