M.Velusamy Vs State Tax Officer
Date: July 2, 2025
Subject Matter
Business Closed: De-Freezing of Bank Account Ordered. Taxpayer Allowed to Challenge GST Demand by Depositing Tax Due
Summary
This writ petition was filed by a petitioner challenging a recovery notice in Form GST DRC 13, dated June 9, 2023, and the freezing of his bank account. The petitioner's specific case is that he closed his business in January 2023 and was therefore u…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner, learned Additional Government Pleader for the first respondent and learned Standing Counsel for the second respondent. 2. The petitioner has approached this Court against the impugned recovery notice in GST…