HC: Quashes provisional attachment of bank-account/trading assets by State-Tax Officer u/s 83

HC quashes order of provisional attachment of stock of goods as well as current account passed by State Tax Officer u/s 83 of CGST/Gujarat GST Act, 2017 while dismissing Revenue’s contention that authorized person undertaking inspection, search and seizure can always be delegated with the power to pass an order of provisional attachment; Observes that, power conferred upon Commissioner by the legislature could not have been delegated to subordinate officers, explains that, ...