The Hon’ble Madras High Court in the case of M/s. VRAA and Co. v. Assistant Commissioner of GST and Central Excise, Guindy Division [W.P. No. 22458 of 2026 dated June 23, 2026] dismissed the writ petition filed by a partnership firm challenging the attachment of the bank account of its erstwhile partner, holding that the Assistant Commissioner is duly empowered to issue a communication under Section 79(1)(c)(i) read with Section 5(3) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for initiating action against a garnishee pursuant to the crystallisation of the tax liability of the partnership firm, and that the partners of a partnership firm are personally liable for the dues of the firm.
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