Bank Account Attachment Lifted Subject to 20% Deposit Due to Pending GST Appeal

Tvl.Sri Balaji Tractors Vs Commercial Tax Officer (ST) (Madras High Court)

The writ petition challenged an order dated 24.11.2023 confirming interest liability for belated tax payment pursuant to a show cause notice. The petitioner had earlier sought rectification of the assessment on 05.01.2024, seeking re-credit of excess ITC reversed twice—once on 30.12.2022 and again on 28.07.2023. This rectification application was rejected on 23.01.2025 due to the absence of supporting documents. An appeal against the rejection was filed on 03.05.2025 and acknowledged on 09.05.2025, but no

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