Case Law Details
Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court)
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 frustrated.
Besides, it appears that the concerned officer has totally disregarded the findings recorded by this court in paragraph Nos. 6,7,8 and 9 of the above decision, as reproduced here in above and with scant regard for the principles enunciated by the High Court in this very case, has proceeded to pass an identically worded order without complying with the principles laid down by this court. It appears that the officers of the concerned department think that they are above the law. This court however, would like to peruse the files pertaining to the impugned order. Hence, the matter is adjourned to 15.4.2019.
In the meanwhile, by way of ad interim relief, the impugned order dated 8.3.2019 passed by the respondent provisionally attaching the property of the petitioner under section 83 of the Central Goods and Services Tax Act, 2017 /Gujarat Goods and Services Tax Act, 2017 is hereby stayed. The provisional attachment over the abovereferred bank accounts of the petitioner shall be forthwith released.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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