Lambogreen Agro Private Limited Vs State Tax Officer
Date: February 15, 2026
Subject Matter
Property Transferred Before Tax Attachment Cannot Be Attached for Director's Uncrystallized Liability
Summary
The writ petitions are allowed , setting aside a prohibitory order and check slip issued by tax authorities. The Court ruled that property transferred before a tax attachment order cannot be attached for a Director's personal liability under the VAT…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These writ petitions are taken up together as the issue involved in both the cases is interconnected. 2. W.P.(MD).No.32789 of 2025 has been filed seeking to quash the impugned communication in Na.Ka.No.A3/1237/2015 dated 21.01.2025 on the file of the first respondent and the impugned check slip in RFL/Kottaram/33/2025 dated 25.05.2025 on th…