AdvertisementCBIGS Apparels and Jewels Vs Joint Commissioner (Madras High Court) The Madras High Court disposed of three connected writ petitions challenging recovery proceedings initiated under Section 79(1)(c) of the GST enactments against bank accounts linked to CBIGS Apparels and Jewels, Mrs. N. Seetha, and Yantur Manufacturing Private Limited for recovery of GST dues payable by CBIGS Advertising Private Limited. The defaulting company had accumulated GST arrears of ₹3,66,42,318 for the tax period 2017–2018 after filing GSTR-1 but not GSTR-3B and had subsequently entered liquidation proceedings bef...