TaxTMI 
TaxTMI 
2019 (4) TMI 847
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....r and Mr. Utkarsh Sharma, learned Assistant Government Pleader for the respondent. 3. By an order dated 22.10.2018, the following bank accounts of the petitioner came to be provisionally attached under section 83 of the Central Goods and Services Tax Act, 2017 /Gujarat Goods and Services Tax Act, 2017 : (i) A/c No.917020055857122 (ii) A/c No.917030053366001 (iii) A/c No.200010100069386 4. The said order came to be challenged by the petitioner before this court by way of a writ petition being Special Civil Application No.16931/2018. By a judgment and order dated 20.12.2018, this court set aside the impugned order of attachment dated 22.10.2018. While setting aside the order, the court observed that : ....
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....ver. In the facts of the present case, the petitioner firm is a going business and the petitioner has readily deposited a sum of Rs. 17,00,00/which covers more than the tax liability that may be assessed. It is not the case of the respondents that the petitioner is a fly by night operator or that it does not have the means to pay the dues that might to assessed at the end of assessment proceedings, which at present have not even been commenced. There is nothing to show that the respondents would not be in a position to recover any amount that the petitioner may ultimately be held liable to pay. In these circumstances, without recording any such satisfaction, the respondent could not have formed the opinion that it was necessary to resort to....
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....scertain as to whether or not he would otherwise be in a position to pay the dues that may be assessed upon the culmination of any assessment proceedings that may be initiated. If the dealer is a fly by night operator or a habitual offender or does not have sufficient means to pay the dues that may arise upon assessment, such action may be justified. Such drastic powers under section 83 of the Act should not be exercised as a matter of course, but only after due application of mind to the relevant factors. For the foregoing reasons, the petition succeeds and is, accordingly, allowed. The impugned order of attachment dated 22.10.2018, attaching the bank accounts of the petitioner, viz., (1) Axis Bank, Bhavnagar, viz., Nos. (a) C/C A....
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....e under Rule 142(5) of CG&ST Rules in Form GST DRC07. 7. The concerned officer Mr. S.H. Gandhi, Assistant Commissioner of Sales Tax was personally present before this court. Despite the fact that the learned Assistant Government Pleader had called him for the purpose of obtaining instructions in the matter, the concerned officer has turned up without relevant files. One fails to understand why the concerned officer has at all attended the proceedings, if he had not bothered to come with the files. It is evident that the concerned officer must be availing of leave as well as other benefits for the purpose of coming from Bhavnagar to Ahmedabad. However, in absence of the files, the entire purpose of coming to the High Court is totally frus....