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GST Appeal entertained without pre-deposit if frozen bank account has equivalent amount
Case Law Details
- Case Name
- Rasidul Hoque And Anr Vs State of Assam And 3 Ors (State of Assam And 3 Ors)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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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...
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