https://www.taxtmi.com/caselaws?id=378474 Provisional attachment of bank accounts under section 83 of the Gujarat GST Act requires recorded satisfaction that the measure is necessary to protect government revenue. On inspection of the original file, no such satisfaction was found, and the impugned attachment was identical to an earlier attachment that had already been set aside despite prior directions and guidelines. The officer was therefore directed to show cause why personal costs should not be imposed and why contempt action should not be considered, with the matter listed for further hearing. en-us Mon, 15 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378474 Provisional attachment of bank accounts under section 83 of the Gujarat GST Act requires recorded satisfaction that the measure is necessary to protect government revenue. On inspection of the original file, no such satisfaction was found, and the impugned attachment was identical to an earlier attachment that had already been set aside despite prior directions and guidelines. The officer was therefore directed to show cause why personal costs should not be imposed and why contempt action should not be considered, with the matter listed for further hearing. Case-Laws GST Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378474