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2020 (8) TMI 205 - HC - GSTProvisional attachment of Bank Account - Section 83 of Punjab Goods and Service Tax Act and Central Goods and Service Tax 2017 - HELD THAT:- It is accepted fact that against CC Account, limit was ₹ 25 lakhs and the petitioner has withdrawn more than ₹ 26 lakhs. The petition is disposed of with the direction that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.
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