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The attachment of the bank account of the petitioner by the respondent is without any authority of law.

Attachment of Bank Accounts — The petitioner challenged the order of provisional attachment of property under section 83 of the SGST/CGST Act, 2017. The impugned order of provisional attachment is totally silent as regards the section under which the proceedings have been launched. The petitioner contended that the impugned order is without any authority of law. Notice issued. By way of ad-interim relief, the respondent is directed to forthwith release the provisional attachment of the bank account of the petitioner. — Bharatbhai Manilal Patel Vs. State of Gujarat [2019] 17 TAXLOK.COM 033 (Gujarat)