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2019 (9) TMI 1183 - HC - GSTAttachment of property - Bank accounts and immovable property - Prohibition Order - scope of sub-section (2) of section 67 of the GGST Act, 2017 - HELD THAT:- The properties in respect of which the prohibition order has been passed were not found at the premises which came to be 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.
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