PVR Enterprises Vs Deputy Commissioner (ST)

Date: March 22, 2026

Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C. SARAVANAN
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Subject Matter

Attachment of Taxpayer's Bank Account Vacated Subject to Non-Payment to Supplier During Dispute Resolution

Garnishee Notice

Summary

The writ petition is allowed in part. The attachment of the petitioner's bank account is vacated , subject to the condition that the petitioner refrains from making any direct or indirect payments to their supplier until all collateral disputes are r…

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the 1 st Respondent. 2. This Writ Petition is disposed of after dispensing with the notice on the 2nd Respondent, since no adverse orders are proposed to be passed. In fact the Petitioner ought to have made the supplier also a party to the proceedings However, no adverse orde…

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