https://www.taxtmi.com/caselaws?id=443917 Recovery attachment of a taxpayer's accounts cannot be sustained unless the prescribed statutory notice and procedure are first complied with. The Madras High Court held that an attachment issued for alleged tax dues of another entity was invalid because the petitioner had not been served with Form GST DRC-13 as required before recovery action under Section 79(1)(c)(i) of the Tamil Nadu GST Act read with Rule 145(1) of the Tamil Nadu GST Rules. The attachment order was therefore set aside, and the respondents were permitted to proceed afresh only in accordance with law after issuing the required notice. en-us Tue, 11 Jul 2023 00:00:00 +0530 Mon, 21 Apr 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443917 Recovery attachment of a taxpayer's accounts cannot be sustained unless the prescribed statutory notice and procedure are first complied with. The Madras High Court held that an attachment issued for alleged tax dues of another entity was invalid because the petitioner had not been served with Form GST DRC-13 as required before recovery action under Section 79(1)(c)(i) of the Tamil Nadu GST Act read with Rule 145(1) of the Tamil Nadu GST Rules. The attachment order was therefore set aside, and the respondents were permitted to proceed afresh only in accordance with law after issuing the required notice. Case-Laws GST Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443917