PVR Enterprises Vs Deputy Commissioner (ST) (Madras High Court)
In , the Madras High Court disposed of a writ petition challenging a recovery notice issued in Form GST DRC-13 dated 05.02.2026 and granted relief by directing vacation of the garnishee attachment on the petitioner’s bank account, subject to certain conditions.
The impugned recovery notice was preceded by an email communication dated 22.01.2026 from the department informing that the bank account of the petitioner’s supplier, Tvl. Praveen Traders, had been attached. The supplier had earlier suffered an adverse order dated 09.05.2025 under Section 122 of the GST enactments. The supplier had filed an appeal against the order on 22.08.2025, for which APL-02 was issued on 23.08.2025, but the appeal was dismissed on 24.10.2025. It was also submitted before the Court that the supplier proposed to file a further appeal against the appellate order.
Parallel proceedings had also been initiated against the petitioner in relation to supplies received from the same supplier. The petitioner had initially received an intimation in Form DRC-01A dated 03.03.2025, followed by a notice in Form DRC-01 dated 04.04.2025.
The department alleged that the petitioner had availed Input Tax Credit (ITC) under Section 16 on invoices raised by the supplier amounting to Rs.3,64,346 for supplies made between 10.12.2024 and 28.12.2024.
