Provisional Attachment — Much before the notice under section 46 came to be issued or rather, much before the assessment could be undertaken under section 62 of the Act, the authority straightway proceeded to pass orders of provisional attachment of the goods as well as two Bank Accounts. Such action, same cannot be said to be in accordance with law. The impugned orders of provisional attachment of the goods as well as the two Bank Accounts quashed and set aside. — Cengres Tiles Limited Vs. State of Gujarat [2019] 13 TAXLOK.COM 023 (Gujarat)