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2019 (11) TMI 765 - HC - GSTProvisional attachment of Bank Accounts - period ending January 2019 - HELD THAT:- The learned counsel appearing for the first respondent does not dispute that the entire amount due and payable, for which the provisional attachment under Section 83 of the CGST Act was issued has been paid by the appellant. The impugned communication dated 03rd April 2019 (Annexure-A to the writ petition) is hereby quashed and set aside - Appeal allowed.
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