Bombay HC Allows GST Appeal Pre-Deposit Despite Lien on Bank Account

Pradeep Kumar Siddha Vs Union of India & Ors. (Bombay High Court) Bombay High Court recently delivered a judgment in the case of Pradeep Kumar Siddha vs. Union of India & Ors., addressing the issue of a bank account lien imposed by tax authorities. The petitioner’s Axis Bank account had been attached, and Rs. 62,32,400 was appropriated towards alleged tax dues without proper adherence to the principles of natural justice. The High Court had previously ordered the respondents to deposit this amount with the court, which was then re-credited to the petitioner’s account. Subsequen...