In case of Deputy Commissioner St & Ors Vs Wingtech Mobile Communications (India) Pvt. Ltd. & Anr, hon’ble Supreme Court held that once a taxpayer pays the 10% pre-deposit required for filing an appeal under GST, the department cannot attached bank account or block funds.
Key points
- No bank account attachment after payment 10% pre depoit
- Deemed stay on recovery
- Protects genuine taxpayers from unfair recovery
This landmark decision of hon’ble Supreme Court is a big relief to corporates.
Pushkar Mer 