HC : Criticizes Revenue's drastic coercive approach, quashes bank a/c attachment & seizure absent proceedings initiation

HC quashes attachment of bank account u/s 83 of Gujarat Goods and Services Tax Act, 2017 (GGST Act) and seizure of goods under Rule 139(2) while observing that tax liability of assessee in terms of goods seized as well as transporter’s statement would not exceed amount already deposited with authorities; Finds Revenue’s action of resorting to such drastic coercive measure, resulting in bringing assessee’s business to a grinding halt unjustified sans any proceedings unde...