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The High Court considered the legality of attachment proceedings u/s 83 of the Central GST Act, 2017 without serving notice u/s 74. The Court found that no notice u/s 74 was issued to the petitioner, leading to the locking of the petitioner's account and Electronic Credit Ledger, severely impacting the business. The Court emphasized that attachment should be a last resort and should follow search and seizure proceedings u/s 74. Since notice u/s 74 was not issued, the Court allowed the petition, revoked the attachment order, and ordered the release of the Electronic Credit Ledger. Petition was allowed.
The High Court considered the legality of attachment proceedings u/s 83 of the Central GST Act, 2017 without serving notice u/s 74. The Court found that no notice u/s 74 was issued to the petitioner, leading to the locking of the petitioner's account and Electronic Credit Ledger, severely impacting the business. The Court emphasized that attachment should be a last resort and should follow search and seizure proceedings u/s 74. Since notice u/s 74 was not issued, the Court allowed the petition, revoked the attachment order, and ordered the release of the Electronic Credit Ledger. Petition was allowed.
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