HC: Properties not found in searched premises, outside scope of officer’s powers

Gujarat HC stays order issued under the Rule 139(4) of Gujarat GST Rules and u/s 83 of GGST Act, 2017 for attachment of three bank accounts of the petitioner, by way of interim relief; Observes that Revenue had exercised powers of provisional attachment of property u/s 83 and attached three bank accounts; Noting that Revenue also attached the office premises of the assessee, HC opines that there is no justification for attaching the bank accounts over and above the attachment...