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The High Court addressed the issue of bank account attachment for GST recovery, noting the company's concerns over operational disruptions. The Court cited Section 80 of the GST Act allowing for installment payments. It directed the petitioner to pay tax arrears in six monthly installments starting from April 15, 2024. The Court set aside the proceedings and the bank's attachment order, emphasizing repayment in line with its decision. The writ petition was disposed of accordingly.