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The order of provisional attachment as well as the order of prohibition are not sustainable on two counts, i.e. (i) the order has been passed by the Assistant Commissioner, and (ii) the order has been passed without any credible materials, available for the purpose of passing such order of provisional attachment.

Search & Seizure — Search & seizure was undertaken by the Authorities in the months of March and April, 2019 and the proceedings under Section 73 of the GGST Act, 2017, have been initiated against the writ applicant. Thereafter, order of provisional attachment of the immovable property of the applicant came to be passed by the Assistant Commissioner of State Tax in exercise of powers, under Section 83 of the Act, 2017. The Commissioner ought not to have delegated his powers of provisional attachment under Section 83 of the Act to the Assistant Commissioner. Thus, the order of provisional attachment as well as the order of prohibition is not sustainable on two counts, i.e. (i) the order has been passed by the Assistant Commissioner, and (ii) the order has been passed without any credible materials, available for the purpose of passing such order of provisional attachment. — Enprocon Enterprise Ltd. Vs. The Assistant Commissioner of State Tax [2020] 20 TAXLOK.COM 028 (Gujarat)