2026 (2) TMI 1203

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....Mr. T.V. Lakshmanan For the R1 : Mr. Su. Srinivasan, Standing Counsel For the R2 : Mr. C. Mohan assisted by M/s. A. Rosy Josephine Mary for M/s. Kign and Partridge ORDER In this writ petition, the petitioner is against the impugned recovery notice dated 25.11.2025 in Form GST DRC - 13, whereby, the petitioner's bank account was attached for the tax liability of M/s.Trans Car India Priv....

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....nst order dated 22.09.2023 of this Court before the Hon'ble Division Bench of this Court. The said writ appeal was also dismissed by the Hon'ble Division Bench vide order dated 19.12.2023. 5. It appears that the company thereafter filed an application seeking extension of time to file an appeal before the Appellate Commissioner. However, since no order has been secured by the petitioner against....

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....r the petitioner and the learned Standing counsel for the respondents. 9. For the sake of clarity, Section 89 of the respective GST Enactments is reproduced below:- "89. Liability of directors of private company:- (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a private company in respect of any suppl....

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....tax, interest or penalty in respect of such supply of goods or services or both of such private company. Provided that nothing contained in the sub-section shall apply to any personal penalty imposed on such director." 10. Reading of the above provisions makes it clear that the burden of proof lies on the Director to establish that the non-recovery of tax cannot be attributed to any gr....