IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice C. SARAVANAN
J.Sivasubramanian – Appellant
Versus
Assistant Commissioner of GST and Central Excise – Respondent
COMMON ORDER :
C. SARAVANAN, J.
By this common order, both these writ petitions are being disposed of, as they are connected and arise out of the same facts and circumstances.
2. In W.P.No.8366 of 2025, the petitioner challenged the impugned Recovery Notice dated 30.10.2024 issued by the 1st respondent, wherein an amount was sought to be recovered pursuant to the Order-in-Original No.1/2020 dated 28.02.2020.
3. In W.P.No.6874 of 2026, the petitioner sought to lift the lien of Rs.64,52,000/- marked against the petitioner’s bank account bearing Account No.922010024838131 maintained with the 2nd Respondent Bank and further sought a direction to the 1st Respondent to refrain from recovering the dues payable by M/s. RU Information Technologies Pvt. Ltd. under Order-in-Original No. 1/2020 dated 28.02.2020 from the petitioner.
4. The Order-in-Original No.1/2020 dated 28.02.2020 was passed against the Company M/s. RU Information Technologies Private Limited, following Show Cause Notice (SCN) No.01/2019(ST) dated 16.04.2019, in which the petitioner herein was a Director.
5. By the said Order-in-Original, the following demands were confirmed against M/s. RU Information Technologies Private Limited
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