GST Recovery Cannot Be Made from a Separate Company Merely Due to Common Director

Ramms India Private Limited Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) GST Recovery Cannot Be Made from a Separate Company Merely Due to Common Director – Illegal Garnishee Action Quashed The Karnataka High Court held that GST recovery proceedings cannot be extended to a separate and independent company merely because both entities share a common director. In the present case, a show cause notice and adjudication order under Section 73 of the KGST Act were issued against Xylem Resource Management Pvt. Ltd. (XRMPL), confirming GST liability for FY 2022–23. However, in...