N.Ramkhuar Narasimhan Vs Assistant Commissioner (ST)
Date: January 20, 2026
Subject Matter
Directors Not Automatically Liable for Company's GST Dues if Liquidator Appointed
Summary
The Madras High Court disposed of the writ petition, vacating the attachment of the petitioners' (directors') bank accounts. This decision allows the directors to make a representation to the authorities, arguing they are not liable for the company's…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner appears to be the Directors of the Company under liquidation, viz., M/s. Infinitas Energy Solutions Pvt. Ltd. It appears that proceedings under IBC, 2016 came to be initiated against the said Company, and therefore, the fourth respondent herein was appointed as an Interim Resolution Professional (IRP) on 08.09.2017. 2. Subsequentl…