Personal Account of Club’s President Cannot Be Frozen for Club’s Default in GST Dues: Madras HC Orders De-freezing

The Madras High Court has ordered the de-freezing of a club president's personal bank account, clarifying that individual accounts cannot be attached for an entity's GST dues unless personal liability is definitively established. The court's ruling underscores the principle of separate legal entity, emphasizing that a club's tax liabilities do not automatically extend to the personal assets of its office-bearers without specific legal grounds for piercing the corporate veil. This decision provides crucial protection for individuals from unwarranted attachment of their personal property for an organization's tax obligations.