Property to be attached only after notice & assessment under GST Law

Cengres Tiles Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court has held that only after the notice is served under Section 46 of the CGST Act and the assessment is done by the proper officer under Section 62, can the goods and the bank accounts of the taxable person be attached under Section 83. The High Court observed that Section 46 indicates that if registered person fails to furnish return under Section 39 or 44 or 45, a notice is to be issued requiring him to furnish return and if he fails to furnish it, proper officer may assess tax liability. Only in such pendency if...