HC: Quashes provisional attachment orders passed by Asst. Commissioner without credible material, relies on Valerius Industries ratio

Gujarat HC quashes order of provisional attachment for immovable property and bank account of the petitioner under Section 83 of the CGST Act; Refers to own dictum in case of Valerius Industries Versus Union of India which explained what was expected of the Assistant Commissioner while exercising his delegated powers u/s 83 for the purpose of provisional attachment; Opines that dictum of law as stated in referred case can straight way be made applicable to the case ...