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GST - Highlights / Catch Notes

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Provisional attachments of property - Section 83 of CGST Act - ...

GST

October 14, 2021

Provisional attachments of property - Section 83 of CGST Act - None of the stipulations specified in the aforesaid judgment are evident in the orders impugned in this writ petition. Thus there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. - HC

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