Bank Attachment Quashed After Assessee Agrees to 10% Pre-Deposit Under GST

S. S. Civil Construction Private Limited Vs Assistant Commissioner of Revenue (Calcutta High Court)

The petitioner challenged an appellate order dated March 11, 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017, by which its appeal against the assessment order dated April 25, 2024 was dismissed. Following dismissal of the appeal, the petitioner’s bank account with Punjab National Bank was attached, and the bank was directed by GST authorities to remit ₹2,76,82,660 to the Government pursuant to a notice issued on November 19, 2025.

The petitioner submitt

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