Ratna Cafe Vs Assistant Commissioner
Date: February 1, 2026
Subject Matter
Over Draft (OD) account, where amounts are considered to belong to the bank, cannot be attached by GST authorities
Summary
The High Court allowed a petitioner to file a delayed appeal against a confirmed GST demand and subsequent bank account attachment. The Court granted this conditional liberty despite the expiry of the statutory appeal period, requiring a deposit of 5…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is being disposed of at the time of admission with the consent of Mr. Raghav Rajeev, the learned counsel for the Petitioner, Mr. Sai Sruajan Tayi, the learned Senior Standing Counsel, who takes notice on behalf of the first Respondent and Mrs. Ananda Gomathy, learned counsel, who takes notice for the second Respondent. 2. The…