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The High Court addressed the issue of provisional attachment of a bank account by the authorities u/s 83 of the Central Goods and Services Tax Act, 2017, alleging wrongful availment of Input Tax Credit. Considering the nature of allegations against the petitioner, the Court granted liberty to move for lifting the provisional attachment as per Rule 159. The petitioner was allowed to file an application for revocation within one week, and the authorities were directed to examine and dispose of such application preferably within two weeks, in accordance with the law.
The High Court addressed the issue of provisional attachment of a bank account by the authorities u/s 83 of the Central Goods and Services Tax Act, 2017, alleging wrongful availment of Input Tax Credit. Considering the nature of allegations against the petitioner, the Court granted liberty to move for lifting the provisional attachment as per Rule 159. The petitioner was allowed to file an application for revocation within one week, and the authorities were directed to examine and dispose of such application preferably within two weeks, in accordance with the law.
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