Input Tax Credit — The power of provisional attachment under Section 83 of the Act should be exercised by the authority only if there is a reasonable apprehension that the assessee may default the ultimate collection of the demand that is likely to be raised on completion of the assessment. It should, therefore, be exercised with extreme care and caution. — Valerius Industries Vs. Union of India [2019] 15 TAXLOK.COM 085 (Gujarat)