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2022 (12) TMI 297 - HC - GSTImposition of costs on the Department - keeping the provisional attachment in state of continuance for a period from 5th June, 2019 when the first order of provisional attachment ceased to operate, till October, 2019 when fresh order of provisional attachment was passed - HELD THAT:- The imposition of costs on the department is purely a discretion of the Court and technically we are not required to hear the party concerned as to whether at all costs has to be imposed on the Department. In any event, a fine question of law has been raised by the assesses in their appeal arising out of the very same common order and the present appeals filed by the Revenue is confined only to that extent where cost has been imposed. Therefore, in the facts and circumstances of the case, we are of the view that it is not a case where cost has to be imposed, as directed by the learned writ Court. The appeals filed by the Revenue are allowed to the extent by deleting and vacating the observations, which led to imposition of cost as also the cost which has been imposed - Appeal allowed.
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