Madras HC Vacates GST Garnishee Attachment After ITC Reversal by Purchaser

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...