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2023 (9) TMI 343 - BOMBAY HIGH COURTSeeking to unfeeze Bank Account of petitioner - Revenue contended that the Petitioner had not cooperated by producing the relevant materials/documents for ascertainment of the tax - HELD THAT:- Mr. Takke (on behalf of State) on instructions of the said officer who is present in the Court would submit that the impugned order dated 24th June 2022, passed under Section 73(5) of the Maharashtra Goods and Service Tax Act, 2017 (MGST Act), can be set aside. As also the consequent attachment of the Petitioner’s bank account vide notice dated 23rd November 2022, issued in Form GST, DRC-13 can also be set aside, with liberty to the Revenue to pass a fresh appropriate order. The impugned order as well as attachment set aside - This however shall be subject to the Petitioner extending full cooperation in regard to the fresh assessment now being undertaken by the Revenue. Petition disposed off.
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