https://www.taxtmi.com/caselaws?id=772881 A personal bank account cannot be attached for tax dues of a separate club entity where the liability is assessed against the club and not the individual account holder. The court noted that the account stood in the petitioner's own name, while the tax default and recovery proceedings related to the club, which had a distinct tax identity and bank account. The mere mention of the petitioner's name in the assessment order was insufficient to fasten the club's liability on his personal funds. The attachment was therefore quashed as unsustainable to that extent. en-us Thu, 22 May 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772881 A personal bank account cannot be attached for tax dues of a separate club entity where the liability is assessed against the club and not the individual account holder. The court noted that the account stood in the petitioner's own name, while the tax default and recovery proceedings related to the club, which had a distinct tax identity and bank account. The mere mention of the petitioner's name in the assessment order was insufficient to fasten the club's liability on his personal funds. The attachment was therefore quashed as unsustainable to that extent. Case-Laws GST Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772881