K Gunasekaran v. Assistant Commissioner(St)(Fac)
Writ Petition (Article 226) – Bank attachment in GST recovery against an erstwhile partner
Case brief
What is this about?
K. Gunasekaran v. Assistant Commissioner (ST) (FAC), Salem Rural Assessment Circle and Branch Manager, Karur Vysya Bank — W.P.No.30747 of 2025 (Madras High Court, C. Saravanan J., decided 05.02.2026): challenge to bank attachment (extent of PAN: AKJPG6558J) effected in recovery of tax liabilities of M/s.Senthil Murugan Departmental Store (Order dated 05.11.2024; impugned order dated 07.03.2025, AY 2017-2018); petitioner alleged to be liable as partner at time of GST registration despite exit from firm on 25.08.2017 (Release Deed dated 25.08.2017); representation dated 29.05.2025 pending before assessing authority; Court directed its disposal within 15 days; writ petition disposed, connected W.M.P.No.34453 of 2025 closed, no costs.
What did the court decide?
Direction to the 1st respondent to dispose of the petitioner's pending representation dated 29.05.2025 within 15 days of receipt of a copy of the order; the writ petition was disposed of on that basis, the connected miscellaneous petition (W.M.P.No.34453 of 2025) was closed, and there were no costs; the bank attachment itself was neither quashed nor lifted.