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    <title>2019 (4) TMI 917 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petitions challenging the attachment of bank accounts under section 83 of the Central Goods and Services Tax Act, 2017, due to the availability of an alternative remedy under rule 159 of the CGST Rules. The petitioners were granted an extension to file objections against the attachment, with a deadline of 18th April, 2019. The competent authority was directed to consider all objections and make a decision by 30th April, 2019. The judgment emphasized the importance of following prescribed procedures and utilizing alternative remedies before seeking relief through constitutional avenues like Article 226.</description>
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      <description>The court dismissed the petitions challenging the attachment of bank accounts under section 83 of the Central Goods and Services Tax Act, 2017, due to the availability of an alternative remedy under rule 159 of the CGST Rules. The petitioners were granted an extension to file objections against the attachment, with a deadline of 18th April, 2019. The competent authority was directed to consider all objections and make a decision by 30th April, 2019. The judgment emphasized the importance of following prescribed procedures and utilizing alternative remedies before seeking relief through constitutional avenues like Article 226.</description>
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