HC Directed Bank to Allow Petitioner to Remit Amount of Pre-deposit From Attached Bank Accounts for Appeal Filing
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- Last Updated on 21 February, 2024
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Case Details: Kamrul Nahar v. Union of India - [2024] 159 taxmann.com 468 (TRIPURA)
Judiciary and Counsel Details
- Aparesh Kumar Singh, CJ. & Arindam Lodh, J.
- B.N. Majumder, Sr Adv. & Biplabendu Roy, Adv. for the Petitioner
- Biswanath Majumder, Karnajit De & Paramartha Datta, Advs. for the Respondent
Facts of the Case
In the present case, a show cause notice was issued to the petitioner under section 73(1) of CGST Act, 2017 and adjudication order was also passed on same date. The petitioner did not invoke appellate remedy within time stipulated under section 107(4) and approached the High Court after expiry of period of limitation.
The department objected to maintainability of petition and the in meantime, the Government issued a notification allowing a window of opportunity to taxable persons who could not file an appeal against order passed on or before 31-3-2023. The petitioner was willing to file appeal and submitted that it was facing constraint in approaching appellate authority as all his bank accounts had been attached in recovery proceedings under Section 79.
High Court Held
The Honorable High Court noted that CBIC has opened a window of opportunity for taxable persons who could not file an appeal against the order passed by the proper officer subject to the condition that pre-deposit of 12.5% shall be paid out of which at least 20% should have been paid by debiting from the Electronic Cash Ledger. Therefore, the Court directed the concerned bank to permit petitioner to remit amount of pre-deposit as required from attached bank accounts to enable petitioner to file appeal within cut-off date.
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