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

CA Vijayakumar Shetty 08 Jan 2026 702 Views 1 comment Print
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Case Law Details

Case Name : Ramms India Private Limited Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)
Related Assessment Year :
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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,

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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