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

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The Madras High Court has ruled that the Revenue Department must de-freeze a taxpayer's bank account once the required deposit for filing an appeal has been made. This decision stems from a case where a taxpayer's account was frozen due to a supplier's tax non-payment. The court emphasised that under Section 107 of the CGST Act, making the specified deposit automatically stays recovery proceedings.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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