Pittappillil Agencies v.
Superintendent of Central Tax & Central Excise Goods & Services Tax
[2020] 114 taxmann.com 562 (Kerala)


Where Competent Authority had issued on assessee a notice requiring it to remit certain amount towards interest due and also issued notice to assessee’s Bank directing to pay above amount, Assistant Commissioner was to be directed to consider objections filed by assessee against demand and in meanwhile freezing of account held with Bank required to be lifted upon assessee furnishing Bank Guarantee.

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