Provisional attachment beyond search powers under GST law led to interim stay on prohibition and bank account attachment.

Provisional attachment and prohibition arising from a search under the Gujarat GST framework were found to be potentially beyond the scope of section 67(2) where the attached property was not found at the searched premises. The court also considered provisional attachment of the petitioner's bank accounts under section 83 and granted interim protection. It stayed the order issued under rule 139(4) and restrained enforcement of the attachment over the three bank accounts, pending further proceedings.

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Issues: Whether the provisional attachment and prohibition order issued under the Gujarat Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Rules, 2017 were within the scope of section 67(2), and whether interim protection should be granted against attachment of the petitioner's bank accounts.

Analysis: The order of prohibition was passed under rule 139(4) pursuant to a search under section 67(2). The attached properties were not found at the searched premises, and the court found that the attachment of such property appeared to be beyond the scope of the officer's powers under section 67(2). The petitioner also faced provisional attachment of bank accounts under section 83, in addition to attachment of immovable property, and interim relief was considered appropriate.

Conclusion: The court granted interim stay of the order dated 30.7.2019 issued under rule 139(4) and stayed the attachment of the three bank accounts under section 83.

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