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

Last updated: 16 February 2024
Quick Summary
The Madras High Court has ruled that an assessee can withdraw the required pre-deposit amount from a frozen bank account specifically for the purpose of filing an appeal. This decision was made in a case where the petitioner's bank account was frozen during proceedings related to a confirmed demand for Input Tax Credit, penalty, and interest.

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

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Bimal Jain
Published in GST
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