Appellant can remit amount of pre-deposit from attached bank accounts for filing appeal

Kamrul Nahar Vs Union of India & others (Tripura High Court)

Introduction: The Tripura High Court’s recent ruling in the case of Kamrul Nahar Vs Union of India sheds light on the remittance of pre-deposit from attached bank accounts for filing an appeal under the Central Goods & Services Tax Act, 2017 (CGST Act). This article delves into the details of the case, the court’s decision, and its implications.

The Hon’ble Tripura High Court directed the bank to permit the Petitioner to remit amount of pre-deposit as required in terms of Notification No. 53/2023 dated November 04, 2023 (“the Notification”) from attached bank accounts to enable the Petitioner to file appeal within cut-off date.

Facts:

Kamrul Nahar (“the Petitioner”) did not invoke the appellate remedy under Section 107(1) of the Central Goods & Services Tax Act, 2017 (“the CGST Act”) within the stipulated time. He approached this Court straightaway after the expiration of the limitation period.

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