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of <h1>Gujarat Tax Commissioner Delegates Provisional Attachment Powers Under GST Act to Designated Officers for Revenue Protection.</h1> The Commissioner of State Tax, Gujarat, has issued an order delegating powers for provisional attachment under the Gujarat Goods and Services Tax Act, 2017. This delegation is authorized by sub-section (3) of section 5 and clause (91) of section 2 of the Act. The order specifies that certain functions related to provisional attachment to protect revenue, as outlined in section 83, are assigned to designated proper officers, including the Deputy Commissioner, Assistant Commissioner, and State Tax Officer. These officers are to perform their assigned functions within their respective jurisdictions unless otherwise specified.
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