The Madras High Court has granted interim protection against the appropriation of money from a petitioner’s bank account in a dispute over a GST recovery notice. The petitioner says he never carried on business and alleged that his PAN and other identity documents were misused.
The bench of Justice Senthilkumar Ramamoorthy has directed tax officials to produce the GST registration application and supporting documents after a petitioner claimed that his PAN and other identity documents had been misused. The case will be heard next on October 14, 2026.
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According to the order, the petitioner’s principal ground of challenge is the alleged misuse of his identity documents. His counsel told the court that he did not conduct business as MKR Marketers.
The court directed the tax authorities to submit the GST registration application and the documents filed in support of it. Those records are relevant to examining how the registration was obtained and the petitioner’s claim that his identity was used without authorisation. The court has not yet decided whether the documents were misused.
The interim direction draws a distinction between keeping an attachment in place and taking money from the bank account. The court ordered that any existing attachments shall continue until the next hearing, but that no appropriation shall be made from the petitioner’s bank account during that period.
The order therefore does not lift the attachments or set aside the recovery notice at this stage. It temporarily prevents money from being appropriated while the court examines the dispute.
The petitioner has also been directed to take steps to add MKR Marketers as a respondent to the writ petition. The matter is listed for October 14, 2026.
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