High Court of Madras3 June 2026

Noordeen Enterprises v. Additional Director General Directorate of GST Intelligence

For assessee

W.P. NOS. 6704 & 6705 OF 2023

The ruling in brief

Where letters were issued to customers of respective petitioner directing diversion of amounts payable to petitioners towards alleged GST dues before any order-in-original determining liability was passed, such pre-assessment garnishee actions were invalid and unsustainable, with recovery only possible under section 79(1)(c) once liability was crystallized by order-in-original

Provisions considered

Section 79, read with section 83, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Madras High Court18 Sept 2026

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CGST S.83

Noordeen Enterprises v. Additional Director General Directorate of GST Intelligence

The ruling in brief

Provisions considered

Noordeen Enterprises v. Additional Director General Directorate of GST Intelligence

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Commissioner of CGST and Central Excise v. PSTS Logistics (P.) Ltd

Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division

Zubair Enterprises v. Commissioner CGST and Central Excise