AO couldn't make provisional attachment of properties without showing that assessee would not pay VA

CST & VAT : Gujarat VAT - Where Assessing Authority passed order under section 45 on assessee attaching its properties on ground that a huge tax demand was likely to arise against it for unpaid tax, since revenue had not placed any material that if ultimately any additional tax liability was finalized, assessee would not pay such taxes, resorting to such power of attachment would not be permissible