2025 (10) TMI 366

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....r the Respondents : Mr. V. Prashanth Kiran, Government Advocate for R1 & R2 ORDER Heard Mr.P.V.Sudakar, the learned counsel for the petitioner and Mr.V.Prashanth Kiran, who takes notice at the admission stage and made submissions on behalf of the Respondents 1 and 2. 2. By consent, this Writ Petition is taken up for final disposal at the stage of admission. 3. The Petitioner has challe....

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....26.04.2024 was passed. 6. It is the case of the Petitioner that the Petitioner resigned from the aforesaid Company formally, in the year 2023. It is the case of the Petitioner that the Petitioner is entitled for immunity from Section 89(1) of the respective GST Enactments and to this effect, the Petitioner has also sent a Representation dated 17.08.2024 which has been also acknowledged by the O....

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....rnment Advocate for the Respondents 1 and 2. 10. The Petitioner has only challenged the impugned bank attachment notice dated 29.07.2024 issued in Form GST DRC-13 under Rule 145(1) r/w 79(1) (c) of the respective GST Enactments. It would require an adjudication as to whether the Petitioner can be made liable to pay for the arrears of tax of the aforesaid Company in terms of Section 89 of the re....