Continuance of Bank Attachment not justified on Remittance of Pre-Deposit

V.R.S.Traders Vs Commissioner of State Taxes (Madras High Court)

The petitioner confirms that appeal has been filed and that the respondents had duly enabled the remittance of pre-deposit as per the provisions of Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017. Upon remittance of pre-deposit of 10%, the balance shall remain stayed and hence there is no further justification for continuation of the bank attachments.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

Read this order in conjuntion with order dated 03.08.2022 and 10.08.2022 wherein the petitioner had sought and had been granted time to enable filing of first appeal.

2. The order passed on 03.08.2022 reads as follows:

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