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2022 (4) TMI 242 - HC - GSTFreezing of petitioner's account - proceedings under Section 74 of the Central Goods and Services Tax Act, 2017, no longer pending - HELD THAT:- The impugned order dated 26.03.2021, which has been issued, concededly, under Section 83 of the CGST Act, cannot remain efficacious, beyond the period of one year commencing from the date of the order. The impugned order dated 26.03.2021 has lost its efficacy, and, therefore, the attachment should stand lifted - Petition disposed off.
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