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 file is produced before this Court, a perusal of which reveals that no satisfaction has been recorded by the concerned officer that for the purpose of protecting the interest of the government revenue, it is necessary to make an order of provisional attachment under section 83 of the Gujarat Goods and Services Tax, 2017.

3. Despite the fact that this Court, by judgment and order dated 20.12.2018, had set aside the order of attachment dated 22.10.2018, whereby the first respondent had attached three bank accounts of the petitioner by giving reasons regarding why such action was not warranted including recording satisfaction that no further amount was required to be recovered from the petitioner, and had also laid down guidelines for exercise of powers under section 83 of the Gujarat Goods 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 on account of the action of Shri S. H. Gandhi, Assistant Commissioner of State Tax (the first respondent herein), which is totally contrary to the judgment and order dated 20.12.2018 passed by this court in petitioner’s own case in Special Civil Application No.16931 of 2018 and is in disobedience of the directions and guidelines laid down therein, Shri S. H. Gandhi, Assistant Commissioner of State Tax is called upon to show cause as to why he should not be made personally liable to pay the costs of the petition as well as, as to why the matter should not be referred to the appropriate bench taking up contempt matters for disobedience of the directions of this court in the above referred judgment and order dated 20.12.2018.

5. Stand over to 26th April 2019.