Power to Pass Provisional Attachments Order under GST can’t be delegated to Assistant Commissioner

Enprocon Enterprise Ltd. Vs Assistant Commissioner of State Tax (Gujarat High Court) Conclusion: Commissioner ought not to have delegated his powers of provisional attachment of the immovable property under Section 83 to the Assistant Commissioner, therefore, the order of provisional attachment passed by the Assistant Commissioner was hereby quashed and set aside. Held: Assessee-company was registered under the provisions of the Gujarat Goods and Services Tax Act, 2017. The office premises of assessee situated at Ahmedabad and Baroda were raided by the Authorities, in exercise of their powers,...