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2021 (8) TMI 596 - HC - GSTFreezing of petitioner bank account - Jurisdiction to pass order u/s 83 of the Central Goods and Service Tax Act, 2017 - contention of the petitioner is that Deputy Director not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication - HELD THAT:- The petition need not be entertained and is dismissed.
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