P C Bhaskar v. the Assistant commissioner
Case brief
What is this about?
Keywords: Article 226 Constitution of India; writ petition; GST DRC-16; Form GST DRC-16 notice of attachment dated 18.12.2025; GSTIN 33AARCS8420L2ZU; GST recovery proceedings; Assessment Order not challenged; Assistant Commissioner (ST) Mylapore Assessment Circle; SRE PARTHSARATHI HOTELS PRIVATE LIMITED; P C Bhaskar; Madras High Court; Justice C. Saravanan; dismissal with liberty to challenge assessment order; no costs. As held in this judgment, a writ challenge to recovery/attachment proceedings (Form GST DRC-16) failed on merits because the underlying Assessment Order had not been challenged; liberty was reserved to assail the Assessment Order separately.
What did the court decide?
There are no merits in the challenge to the impugned recovery proceedings initiated against the petitioner, who is the Director of SRE PARTHSARATHI HOTELS PRIVATE LIMITED, without challenging the Assessment Order that preceded the impugned recovery notice.