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2025 (3) TMI 1393

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.... Manish Khurana, Adv. Ms. Priyanka Jindal, Adv ORDER UPON hearing the counsel the Court made the following. 1. The subject matter of challenge before the High Court was an order of provisional attachment of bank account of the petitioner passed by the Commissioner under Section 83 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act"). The challenge before the High Court fai....