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GST - Highlights / Catch Notes

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Provisional attachment of petitioner's Bank Accounts - Section ...

GST

March 7, 2022

Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the date of attachment order - In the present case the order of attachment was passed more than a year back and would therefore be ceased to be effective upon completion of period of one year. - HC

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