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2021 (2) TMI 917 - HC - GSTProvisional attachment of the bank account of the petitioner - Section 83 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- We are left with the situation where till date no notice has been issued under sub-Section (1) of Section 74. In the circumstances, this petition is allowed and impugned order attaching the bank accounts is set aside. It is, however, clarified that the revenue would be at liberty to take appropriate steps after initiating the proceedings in accordance with law.
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