2025 (6) TMI 994 - HC - GST

Seeking release of freezed personal bank accounts of petitioner - contention of the petitioner is that the petitioner s personal account cannot be frozen when the liability is fixed on the club - HELD THAT - This Court is inclined to allow the writ petition. The impugned order is quashed to the extent the liability is fixed on the petitioner. Consequently the 2nd respondent bank is directed to lift the attachment of petitioner s personal account No. 612101502039. Petition allowed.

Summary

The Madras High Court, through Justice S. Srimathy, allowed the Writ Petition seeking a Writ of Certiorarified Mandamus to quash the impugned order dated 17-03-2025. The petitioner, president of Dayton Club (a distinct entity with separate TIN, PAN, and bank account), challenged the freezing of his personal bank account (No. 612101502039) by the respondent bank, despite the tax liability being fixed on the club alone. The Court held that the petitioner's personal account cannot be frozen when the liability pertains solely to the club, stating: the "impugned order is quashed to the extent the liability is fixed on the petitioner." Consequently, the bank was directed to lift the attachment on the petitioner's personal account. The petition was allowed with no costs.