Provisional attachment of property without initiation of proceedings is unsustainable

Conceptial Trade Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that provisional attachment of property under section 83 of the CGST Act can be invoked only during pendency of certain proceedings. In absence of any initiation of proceedings, powers of provisional attachment cannot be exercised. Facts- The petitioner, engaged in the business of trading of products such as garments, footwear, leather accessories, amongst is located at Mumbai. It was stated that the petitioner does not have any commercial presence in the State of Gujarat and is not registered under the Gujarat S...