Revenue Department is required to de-freeze the bank account once the required amount for filing has been deposited by the Appellant
Last updated: 09 January 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Jey Tech Moulds Dies vs Deputy Commissioner (GST) [W.P. No. 33523 of 2023 dated November 30, 2023] directed the Revenue Department to de-freeze the bank account of the Appellant, thereby holding that, the proceedings initiated by the Revenue Department would automatically be stayed, as and when, the amount has been deposited by the Appellant for filing the appeal under Section 107 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
W.P. No. 33523 of 2023 dated November 30, 2023
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Bimal Jain
Published in GST
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