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SCN issued on authority to pay petition costs for attaching assessee's bank accounts in contravention of HC order

April 18, 2019[2019] 105 263 (Gujarat)

GST : Where Competent Authority, exercising under section 83, had attached bank accounts of assessee and High Court by a judgment and order dated 20-12-2018 had set aside impugned order and Competent Authority, by order dated 8-3-2019, once again had attached very same bank accounts of assessee by an identically worded order, Competent Authority was called upon to show cause as to why he should not be made personally liable to pay costs of petition

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