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2023 (9) TMI 37 - TELANGANA HIGH COURTMaintainability of appeal - Validity of provisional attachment order - HELD THAT:- The Supreme Court in M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT] has expressed in no uncertain terms that once a final order of assessment is passed, in that case under Section 74 of the Himachal Pradesh Goods and Services Tax Act, the order of provisional attachment must cease to subsist. In the present case, the order-in-original has also been passed under Section 74 of the CGST Act - that being the position, there are no justification in continuing with the impugned orders of attachment. The impugned orders of attachment dated 15.07.2022 passed by respondent No. 1 are hereby set aside - Petition allowed.
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