2026 (1) TMI 94

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....ST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.B.Satish Sundar For the R1 : Mrs.M.Sheela, Senior Standing Counsel & Mr.H.Siddharth, Junior Standing Counsel For the R2 : Mr.R.P.Pragadish, Senior Standing Counsel For the R3 : Mr.C.Mohan and Ms.Rexy Josephine Mary For M/s.King & Partridge ORDER The petitioner is before this Court challenging the provisional attach....

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....he petitioner's accounts with the second and third respondents arose in the background of the search and inspection conducted on 11.08.2025 at the petitioner's premises on which date bank statements of the petitioner were also recorded from the Manager of the Petitioner, who was apparantly arrested and later released on bail. 5. The learned counsel for the petitioner submits that the petitioner....

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....dent that despite issuance of summons, the petitioner has not been cooperating. 9. Considering the fact that the petitioner despite the summons has not been co-operative and considering the fact that the petitioner's representation / objection dated 04.10.2025 in Form GST DRCT-22A is already pending before the first respondent, there shall be a direciton to the first respondent to pass an order....