Kamrul Nahar Vs Union of India

The case involves multiple writ petitions concerning different tax periods. Show cause notices were issued under Section 73(1) of the GST Act, and the writ petitioner did not invoke the appellate remedy within the prescribed time. However, a notification was issued allowing a window of opportunity for filing appeals against the orders. The petitioner faced challenges in approaching the appellate authority due to attached bank accounts. The court directed the bank to permit the petitioner to remit the pre-deposit from the attached accounts to enable the appeal process.