Attachment of Bank Accounts — The petitioner assailed the order of provisional attachment dated 19.9.2019 made under section 83 of the Gujarat GST Act, 2017, which was initiated in respect of proceedings under section 71(1) of the said Act on the ground that the impugned order does not contemplate provisional attachment in respect of proceedings under section 71(1) of the GGST Act, therefore, the provisional attachment of the bank account is totally without any authority of law. Notices issued. — Ankit Lokesh Gupta Vs. State of Gujarat [2019] 16 TAXLOK.COM 071 (Gujarat)