Patna HC allows de-attachment of bank account if petitioner deposits liability amount in full

Manokamna proprietor Seema Jaiswal Vs Union of India (Patna High Court) Introduction: In a recent verdict, the Patna High Court addressed a writ petition filed by M/s Manokamna, challenging the GST demand without the option of appeal due to the non-existence of the GST Tribunal in Bihar. The court’s refusal to grant a stay hinged on the interpretation of Section 16(4) of the GST Act, 2017. Detailed Analysis: The petitioner, a proprietorship firm, contended that the absence of a constituted GST Tribunal in Bihar deprived them of availing the remedy under Section 112 for appeals. The crux ...