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2023 (8) TMI 778 - HC - GSTProvisional attachment of Bank Accounts - Petitioner submits that it is not the current account but in fact the cash credit account which is provisionally attached - Section 83 of the CGST Act - HELD THAT:- It appears that on more than one occasion, the Court has deprecated the practice of the respondent authorities in seeking to enforce tax liabilities by provisionally attaching cash credit account. Issue notice to the respondent/s, returnable on 17.8.2023.
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