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Issues: Whether the provisional attachment of the petitioner's bank accounts under the GST enactments called for interference, and whether the pending objection to the attachment required expeditious disposal.
Outcome: The writ petition was disposed of with a direction to the first respondent to decide the petitioner's representation or objection in Form GST DRC-22A within 30 days, and with a direction to the third respondent to adjust the amounts in the petitioner's bank account towards liability so that no penal charges were levied.
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