GST Appeal entertained without pre-deposit if frozen bank account has equivalent amount

Rasidul Hoque And Anr Vs State of Assam And 3 Ors (State of Assam And 3 Ors) Gauhati High Court held that in case bank account is frozen then appeal can be entertained without any pre-deposit if the account which is frozen has deposits equivalent or more than amount of pre-deposit in terms of section 107(6)(b) of the Assam Goods and Services Tax Act, 2017. Facts- The instant writ petition has been filed challenging the Order-in-Original passed by the Assistant Commissioner of State Tax in respect to F.Y. April 2023 – March 2024 whereby the authority concerned arrived at an opinion that t...