Attachment of Bank Accounts — The petitioner challenged the order of provisionally attaching the bank account which was made without furnishing a copy of such order to the petitioner. The requirements of section 83 of the Act are clearly not made out inasmuch as the concerned officer was not authorized or empowered to provisionally attach the property of the petitioner under section 83 of the CGST Act in respect of the proceedings under section 71(1) of the said Act. Thus, the impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law. — Ankit Lokesh Gupta Vs. State of Gujarat [2019] 17 TAXLOK.COM 003 (Gujarat)