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GST - Highlights / Catch Notes

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Continuation of provisional attachment - Attachment of ...

GST

Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year prescribed under Sub-Section(2) of Section 83 of the CGST Act, 2017 - The impugned provisional attachment order cannot continue beyond one year - Operation of current account allowed - HC

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