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 Ser

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