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Attachement of property appears to be beyond the scope of powers.

Attachment of property — The respondents exercised powers of provisional attachment of property under section 83 of the GGST Act whereby; the three bank accounts of the petitioner were attached and also provisionally attached the office premises of the petitioner. The properties in respect of which the prohibition order has been passed were not found at the premises which came to be searched. Thus, the attachment of such property appeared to be beyond the scope of the powers of the concerned Officer under subsection (2) of section 67 of the Act. Notice issued to the respondents and interim relief in respect of all three bank account granted. — Enprocon Enterprise Ltd. Vs. The Assistant Commissioner of State Tax [2019] 16 TAXLOK.COM 044 (Gujarat)