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TMI Blog2019 (9) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... e searched - Under the circumstances, the attachment of such property appears to be beyond the scope of the powers of the concerned Officer under subsection (2) of section 67 of the Act. Issue rule, returnable on 10.10.2019. - R/SPECIAL CIVIL APPLICATION NO. 14129 of 2019 - - - Dated:- 20-9-2019 - MR HARSHA DEVANI AND SANGEETA K. VISHEN For The Petitioner (s) : MR R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attachment of property under section 83 of the GGST Act whereby, the three bank accounts of the petitioner maintained with the Central Bank of India, H.L. Commerce College Branch, Ahmedabad, ICICI Bank, Naranpura Branch, Ahmedabad and Vijaya Bank, Ashram Road Branch, Ahmedabad have been attached. 3. It was submitted that apart from the attachment of the bank accounts, the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.7.2019 passed by the Assistant Commissioner of State Tax, Unit 22, Ahmedabad under rule 139(4) of the GGST Rules, pursuant to the search of the premises of the petitioner under sub-section (2) of section 67 of the GGST Act, 2017, it is evident that the properties in respect of which the prohibition order has been passed were not found at the premises which came to be searched. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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