Ratna Cafe v. Assistant Commissioner

Background of the Case

This case deals with two important issues under GST law: firstly, whether GST authorities can legally attach an overdraft (OD) account during recovery proceedings, and secondly, whether a taxpayer who has failed to file an appeal within the prescribed limitation period can be granted an opportunity by the High Court to pursue the statutory remedy of appeal.

The petitioner, Ratna Cafe, was subjected to adjudication proceedings under the GST laws. A show cause notice was issued by the department alleging tax liability. The petitioner duly filed a reply to the show cause notice and contested the allegations raised by the department.