HC: Directs Revenue to withdraw bank attachment and unblock credit absent legal authority

Gujarat HC directs withdrawal of the attachment of the bank account of the assessee and unblocking of the credit of Rs.6,63,51,380/- available in the electronic credit ledger forthwith; States that 'there can never be any proceeding pending under Sec. 83 of the CGST Act as the same only empowers the State authorities to provisionally attach the property of a taxable person, subject to the provisions of Sec. 83 being satisfied'; Notes that the respondents could not point ...