1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh, learned advocate for the petitioner invited the attention of the court to the order of provisional attachment dated 19.9.2019 made under section 83 of the Gujarat Goods and Services Tax Act, 2017, to submit that the same has been initiated in respect of proceedings under section 71(1) of the said Act.

2. Inviting the attention to the provisions of section 83 of the GGST Act, it was submitted that the same does not contemplate provisional attachment in respect of proceedings under section 71(1) of the GGST Act. It was submitted that, therefore, the provisional attachment of the bank account of the petitioner is totally without any authority of law.

3. Having regard to the submissions advanced by the learned counsel for the petitioner, Issue Notice returnable on 1st October, 2019.

Direct service is permitted today.