OD Bank Account Cannot Be Attached for GST Dues: Madras HC

Ratna Cafe Vs Assistant Commissioner (Madras High Court) In Ratna Cafe Vs Assistant Commissioner, the Madras High Court disposed of a writ petition challenging an Order-in-Original dated 26.07.2024 passed under Section 73 of the GST enactments for the tax period April 2019 to March 2020 and the consequential attachment of the petitioner’s bank account on 29.01.2026. The impugned order was preceded by a Show Cause Notice dated 21.05.2024, to which the petitioner had filed a reply on 10.07.2024 but failed to appear for personal hearings. The Order-in-Original confirmed CGST and SGST demands of...