HC Orders Unfreezing Assessee’s Bank Account: GST Appeal Filed & 10% Demand Deposited

Jey Tech Moulds Dies Vs Deputy Commissioner (GST)-II (Madras High Court) Introduction: This article delves into a recent judgment by the Madras High Court regarding Jey Tech Moulds Dies’ plea to de-freeze its bank account. The petitioner filed a GST appeal and deposited 10% of the outstanding demand, seeking relief from the court. Detailed Analysis: Jey Tech Moulds Dies approached the Madras High Court through a Writ Petition, urging the court to direct the respondent (Deputy Commissioner GST-II) to consider their representation dated 18.10.2023. The petitioner highlighted that while the...