https://www.taxtmi.com/caselaws?id=386415 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. en-us Fri, 20 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386415 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. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386415