High Court of Madras23 June 2026

VRAA and Co. v. Assistant Commissioner of GST and Central Excise

For revenue

WP NO. 22458 OF 2026

The ruling in brief

Where a firm’s unchallenged tax dues had crystallised and a partner’s account was attached through a garnishee notice issued under Section 79(1)(c)(i), action against the partner’s bank account was permissible since partners are liable for firm’s dues, and challenge based on Section 83 provisional attachment was unfounded, hence no ground for interference arose

Provisions considered

Section 79, read with sections 5 and 83, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court16 Sept 2026

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VRAA and Co. v. Assistant Commissioner of GST and Central Excise

The ruling in brief

Provisions considered

VRAA and Co. v. Assistant Commissioner of GST and Central Excise

The ruling in brief

Provisions considered

Read the full analysis

RPP Infra Projects Ltd. v. Union of India

Katyani Exports v. Union of India

Siemens Healthcare (P). Ltd. v. Union of India

Read the full analysis