Assessee permitted to withdraw pre-deposit amount from frozen bank account for filing appeal

Last updated: 16 February 2024

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Rathinavel Pandian v. Assistant Commissioner (ST) [W.P. (MD) No. 27701 of 2023dated November 27, 2023] disposed of the writ petition thereby permitting the Assessee to withdraw the pre-deposit amount from frozen bank account for filing of appeal.

Citation :
W.P. (MD) No. 27701 of 2023dated November 27, 2023

The Hon'ble Madras High Court in the case of Rathinavel Pandian v. Assistant Commissioner (ST) [W.P. (MD) No. 27701 of 2023dated November 27, 2023] disposed of the writ petition thereby permitting the Assessee to withdraw the pre-deposit amount from frozen bank account for filing of appeal.

Facts

Rathinavel Pandian ("the Petitioner") filed a writ petition against order dated May 08, 2023 ("the Impugned Order") passed by the Revenue Department ("the Respondent") wherein the demand for recovery of Input Tax Credit ("ITC") was confirmed along with imposition of penalty and interest under Section 73 of the Tamil Nadu Goods and Services Act, 2017 ("the TNGST Act"). Also, the Petitioner's Bank Account was frozen during the proceedings.

Held

The Hon'ble Madras High Court in W.P. (MD) No. 27701 of 2023 held that as an interim measure for filing of appeal, the Respondent shall permit the Petitioner to withdraw 10 percent of the amount required for filing of appeal.