2019 (4) TMI 918

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....RIVEDI (5283) For The Respondent (s) : MR UTKARSH SHARMA, AGP (1) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Vide order dated 12.04.2019, this Court had directed the Joint Commissioner of Sales Tax, Bhavnagar to ensure that the original file pertaining to the impugned order is produced before this Court for its perusal. 2. In compliance of the said order, the original....

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....ds 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. 4. Since the petitioner was constrained to approach this court by way of this writ petition challenging the attachment over its bank accounts o....