2026 (7) TMI 441

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....ORTHY, J. For Petitioner(s): Mr. C. Baktha Siromoni For Respondent(s): Mr. K.S. Ramasamy, Jr. SC for R1 ORDER A communication issued to the ICICI Bank Limited under Section 79(1) (c) of applicable GST enactments is challenged in this writ petition. 2. Learned counsel for the petitioner submits that the individual bank account of an erstwhile partner of the petitioner firm has been a....

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....overy proceedings pertain to financial year 2019-20. As per the averments in the affidavit, Mr. K. Iyyappan resigned from the partnership on 04.06.2020. Therefore, it appears that he was a partner during the relevant period. The petitioner has proceeded under the misconception that a provisional attachment was effected under Section 83 of applicable GST statutes. On perusal of the impugned communi....