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2019 (4) TMI 918 - HC - GSTProvisional attachment u/s 83 of the Gujarat GST, 2017 - recording of satisfaction - attachement of Bank accounts - Held that:- Despite the fact that this Court, by judgment in [2018 (12) TMI 1441 - GUJARAT HIGH COURT] , had set aside the order of attachment dated 22.10.2018, whereby the first respondent had attached three bank accounts of the petitioner by giving reasons regarding why such action was not warranted including recording satisfaction that no further amount was required to be recovered from the petitioner, and had also laid down guidelines for exercise of powers under section 83 of the Gujarat Goods and Services Tax, 2017, the first respondent has once again passed an identical order attaching the very same bank accounts without recording necessary satisfaction as to why such action was required to be taken in the interest of government revenue. Since the petitioner was constrained to approach this court by way of this writ petition challenging the attachment over its bank accounts on account of the action of Shri S. H. Gandhi, Assistant Commissioner of State Tax (the first respondent herein), which is totally contrary to the judgment in [2018 (12) TMI 1441 - GUJARAT HIGH COURT] and is in disobedience of the directions and guidelines laid down therein, Shri S. H. Gandhi, Assistant Commissioner of State Tax is called upon to show cause as to why he should not be made personally liable to pay the costs of the petition as well as, as to why the matter should not be referred to the appropriate bench taking up contempt matters for disobedience of the directions of this court. Stand over to 26th April 2019.
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