Attachment of Bank Accounts — The petitioner challenged the order of provisional attachment issued under section 83 of the Act, 2017 as well as to the notice issued under rules 100(2) and 142(1)(a) of the GST Rules, submitting that the petitioner is an established company and is regularly paying all its tax dues and is not a fly by night operator, and hence, such drastic action of the attachment of the bank account of the petitioner merely because some proceedings have been initiated against the petitioner is not justified. Notices Issued. — Noble Trading Co. Vs. State of Gujarat [2019] 16 TAXLOK.COM 060 (Gujarat)