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GST - Highlights / Catch Notes

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Provisional attachment of goods - Section 83 of the Central ...

GST

February 5, 2022

Provisional attachment of goods - Section 83 of the Central Goods and Services Act, 2017 - once assessment Order is passed pursuant to the said Show Cause Notice, the Order of provisional attachment cease to exist and comes to an end. It is accordingly declared that the said provisional attachment ceases to exist and come to an end. - HC

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