President’s Personal Bank Account Cannot Be Frozen for GST Dues of Club

M. Jaiganesh Vs State Tax Officer (Madras High Court) The Madras High Court has quashed an order freezing the personal bank account of M. Jaiganesh, President of Dayton Club, in a tax default case. The club, with its own TIN, PAN, and bank account, had defaulted on tax payments, leading to attachment proceedings. While the club’s account was justifiably frozen, Jaiganesh’s personal account (No. 612101502039) at ICICI Bank was also frozen after his name appeared alongside the club’s in the assessment order. The petitioner contended that his personal account could not be frozen...