Madras HC Allows Withdrawal from Frozen Bank Account for Filing GST Appeal

Rathinavel Pandian Vs Assistant Commissioner (ST) (Madras High Court) Introduction: In a recent judgment, the Madras High Court, in the case of Rathinavel Pandian vs Assistant Commissioner (ST), addressed the petitioner’s plea against the order confirming the demand for recovery of Input Tax Credit (ITC) under SGST and CGST. The court not only granted the petitioner the liberty to file a statutory appeal within four weeks but also made an interim arrangement to address the freezing of the petitioner’s bank account. Background: The writ petition was filed challenging the order dated...