Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts — The power under Section 83 of the Act for provisional attachment should be exercised only if there is sufficient material on record to justify the satisfaction that the assessee is about to dispose of wholly or any part of the property with a view to thwarting the ultimate collection of demand and in order to achieve the said objective, the attachment should be of the properties and to that extent, it is required to achieve this objective. Thus, the power under Section 83 of the Act should neither be used as a tool to harass the assessee nor should it be used in a manner which may have an irreversible detrimental effect on the business of the assessee. — Pranit Hem Desai Vs. Additional Director General and 1 Other (S) [2019] 15 TAXLOK.COM 087 (Gujarat)