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GST - Highlights / Catch Notes

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Provisional attachment of bank account of the petitioner - ...

GST

December 31, 2022

Provisional attachment of bank account of the petitioner - Period of limitation - it is evident that both the provisional attachment orders dated 02.12.2019 and 08.12.2021 have spent their force. Such provisional attachment orders cannot therefore be allowed to continue beyond the period prescribed under the statute. - HC

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