Subir Ghosh Vs Deputy Commissioner (ST) (FAC) (Madras High Court)
The Madras High Court addressed a writ petition filed by Subir Ghosh, a former director, challenging a bank attachment notice issued by the Deputy Commissioner (ST) (FAC) for the recovery of Goods and Services Tax (GST) arrears owed by the private company, M/s. EWIE Services India Pvt. Ltd. The recovery measure, a bank attachment notice dated July 29, 2024, was issued under Section 79(1)(c) read with Section 89(1) of the respective GST Enactments. The underlying tax liability for the 2018-2019 period stemmed from an Assessment Order dated April 26, 2024, against the company.
Facts of the Case
The petitioner, Subir Ghosh, had served as the Executive Director and Head of Development for M/s. EWIE Services India Pvt. Ltd., an auxiliary company that had supplied goods to M/s. Ford India Private Limited before the latter ceased operations in India around 2019.
The key contention raised by the petitioner was that he had formally resigned from the company in 2019, making him entitled to immunity from personal liability under Section 89(1) of the GST Enactments. The petitioner had submitted a representation to the GST authorities on August 17, 2024, requesting that the lien on his personal bank account be lifted.
