Appellant can remit the amount of pre-deposit from attached bank accounts for filing an appeal


Quick Summary
The Tripura High Court has ruled that a taxpayer can remit the required pre-deposit amount for filing an appeal from their attached bank accounts. This decision allows individuals, like the petitioner Kamrul Nahar, to access funds necessary for their appeal, even when bank accounts are frozen due to recovery proceedings. The court directed the bank to permit this remittance, enabling the taxpayer to file their appeal by the stipulated deadline.

Court :
Tripura High Court

Brief :
The Hon'ble Tripura High Court in the case ofKamrul Nahar v. Union of India [Writ Petition (Civil) No. 253/2023 dated January 03, 2024], directed the bank to permit the Petitioner to remit amount of pre-deposit as required in terms of Notification No. 53/2023 dated November 04, 2023("the Notification") from attached bank accounts to enable the Petitioner to file appeal within cut-off date.

Citation :
Writ Petition (Civil) No. 253/2023 dated January 03, 2024

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Bimal Jain
Published in GST
Views : 168

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