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    <title>2019 (1) TMI 1287 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court addressed the issue of provisional attachment of bank accounts under section 83 of the Central Goods and Services Tax Act, 2017 without serving a copy of the order on the petitioner. The court noted the procedural irregularity and directed for a notice to be issued to the petitioner, ensuring their right to respond effectively. The judgment emphasizes procedural fairness, the right to be informed, and the necessity of providing necessary documents for exercising legal rights. The court&#039;s intervention upheld principles of natural justice and due process in legal proceedings.</description>
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