Allow assessee to withdraw 10% of amount required for filing appeal from frozen bank a/c : High Court
HIGH COURT OF MADRAS
Rathinavel Pandian
v.
Assistant Commissioner (ST)
- PUGALENDHI, J.
W.P.(MD)NO. 27701 OF 2023
W.M.P.(MD)NOS. 23822 AND 23824 OF 2023
NOVEMBER 27, 2023
N. Viswanathan for the Petitioner. M. Sarangan for the Respondent.
ORDER
1. This writ petition is filed as against the order dated 8-5-2023 passed by the first respondent, confirming the demand for recovery of ITC to the extent of Rs. 1,58,258/- towards SGST and Rs. 1,58,258/-toward CGST along with interest of Rs. 87,833/- on each of the tax demanded apart from imposing the penalty of Rs. 15,826/- each against the demand for SGST and CST respectively by invoking Section 73 of the TNGST Act.
2. As against the impugned order dated 8-5-2023 passed by the first respondent, the petitioner is having a statutory appeal remedy before the Deputy Commissioner, Tirunelveli.
3. Therefore, this writ petition is disposed of with liberty to the petitioner to file statutory appeal before the Deputy Commissioner, Tirunelveli, within a period of four weeks. In the event of filing the appeal within a period of four weeks, the Deputy Commissioner, Tirunelveli, shall entertain the appeal and pass orders on its merits.
4. At this juncture, the learned counsel appearing for the petitioner submits that the petitioner’s Bank Account has been frozen.
5. The issue with regard to the freezing of petitioner’s bank account shall be decided by the Deputy Commissioner. As an interim arrangement enabling the petitioner to file the appeal, the Deputy Commissioner, Tirunelveli, shall permit the petitioner to take 10% of the amount required for filing the appeal from his Bank Account within a period of four weeks. No costs. Consequently, connected miscellaneous petitions are closed.