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Validity of SCN — Vide order dated 20.12.2018, Court had set aside the order of attachment dated 22.10.2018, whereby the first respondent had attached three bank accounts of the petitioner. The first respondent has once again passed an identically worded order dated 8.3.2019 attaching the very same bank accounts. The impugned order dated 8.3.2019 of provisionally attaching the property of the petitioner under section 83 of the CGST Act, 2017 /GGST Act, 2017 is stayed. The provisional attachment over the bank accounts in question of the petitioner shall be forthwith released.Patran Steel Rolling Mill Thru Its Proprietor Mr. Manish Jivankumar Bansal Vs. Assistant Commissioner of State Tax  11 TAXLOK.COM 016 (Gujarat)