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2021 (1) TMI 800 - HC - GSTFreezing of and/or provisional attachment of the bank account of the petitioner - father of the petitioner is the Chief Financial Officer (C.F.O.) and the petitioner is not even mentioned as a taxable person within the meaning of Section 2(107) of the CGST Act, 2017 - HELD THAT:- The counsel for the respondent seeks time till Friday, i.e. 22nd January, 2021, to take instructions. List on 22nd January, 2021.
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