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TMI Blog2024 (1) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ears that the bank accounts of the petitioner have been attached in recovery proceedings. Therefore, in order to allow the petitioner to effectively avail the remedy of appeal as provided under the notification dated 04.11.2023, it is directed that the Branch Manager, ICICI Bank, Bishalgarh Branch would permit the petitioner to remit the amount of pre-deposit as required in terms of the notification dated 04.11.2023 from the attached bank accounts on such application being made through the permissible mode for preferring the appeal within the cut-off date 31.01.2024. The writ petitions are disposed of - no comments made on the merits of the case of the parties. - HON BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH AND HON BLE MR. JUSTICE AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Apex Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others v. Glaxo Smith Kline Consumer Health Care Limited reported in (2020) 19 SCC 681 . The respondents contended that writ petition under fiscal statutes such as the GST Act should not be entertained if the petitioner has approached this Court after the expiry of the period of limitation prescribed under the Act in question i.e. the TGST Act of 2017. 3. Though Counter Affidavit and Rejoinder Affidavit were filed during the proceedings of the case, but in the meantime the Finance Department (Taxes Excise), Government of Tripura has come out with a notification dated 04.11.2023 in exercise of the power under Section 148 of the Tripura State Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases: 2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of Section 107 of the said Act, on or before 31st day of January, 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the cut-off date i.e. 31.01.2024 prescribed under notification dated 04.11.2023 subject to the conditions stipulated therein including the requirement of pre-deposit. Learned senior counsel for the petitioner however submits that the petitioner is facing constraint in approaching the appellate authority as all his bank accounts have been attached in recovery proceedings under Section 79 of the Act of 2017. The attachment orders are under challenge in WP(C) No. 253/2023. Learned senior counsel also submits that the petitioner may be allowed to make the pre-deposit as stipulated under the notification dated 04.11.2023 through the bank accounts maintained in the ICICI bank. He submits that the petitioner may also be allowed to raise all such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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