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![Power to Pass Provisional Attachments Order under GST cant be delegated to Assistant Commissioner: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/Provisional-Attachment-Order-Assistant-Commissioner-CGST-Act-Taxscan.jpg "Power to Pass Provisional Attachments Order under GST cant be delegated to Assistant Commissioner: Gujarat HC [Read Judgment]")
Power to Pass Provisional Attachments Order under GST cant be delegated to Assistant Commissioner: Gujarat HC [Read Judgment]
The Gujarat High Court has held that the Commissioner ought not to have delegated his powers of provisional attachments under Section 83 of the CGST...