N.S. Rathinam And Sons PVT Ltd Vs Commissioner of GST And Central Excise (Madras High Court)
Interim relief of de-freezing the bank account after depositing the first installment of disputed tax
The Hon’ble Madras High Court in M/s. N.S. Rathinam and Sons Pvt. Ltd. v. the Commissioner of CGST & CE [WP(MD) No.18576 of 2023 dated August 01, 2023] granted interim relief of de-freezing the assessee’s bank account on the payment of the first installment of the total tax liability.
Facts:
M/s. N.S. Rathinam and Sons Pvt. Ltd. (“the Petitioner”) had pending GST liability.
The Revenue Department (“the Respondent”) passed an order (“the Original Order”) demanding the GST along with interest and penalty.
The Petitioner contended that he is liable to pay the tax and the interest portion quantified by the Respondent. However, the Respondent has issued orders to freeze the Petitioner’s bank account and cancelled the GST registration.
Further, the Respondent passed another order (“the Impugned Order”) for freezing the bank account of the Petitioner and further ordered the cancellation of the Petitioner’s GST registration.
Aggrieved by the Impugned Order, the Appellant filed a writ before the Hon’ble Madras High Court.
Issue:
Whether an interim relief of de-freezing the bank account be granted when Petitioner contends his tax liability?
Held:
The Hon’ble Madras High Court in WP(MD) No. 18576 of 2023 held as under: –
