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Section 79 Recovery From Partner’s Bank Account for Firm’s GST Dues Upheld: Madras HC
Case Law Details
- Case Name
- VRAA and Co Vs Assistant Commissioner of GST and Central Excise Guindy division (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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VRAA and Co Vs Assistant Commissioner of GST and Central Excise Guindy division (Madras High Court)
The Madras High Court dismissed a writ petition challenging a communication issued to a bank under Section 79(1)(c) of the applicable GST enactments for recovery of tax dues from the personal bank account of a partner of a partnership firm. The petitioner contended that the bank account of an erstwhile partner had been attached despite his resignation from the partnership on 04.06.2020, that no prior notice had been issued before the attachment, and that only the Commissioner co...
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