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    <title>2019 (5) TMI 364 - GUJARAT HIGH COURT</title>
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    <description>Pending the writ petition, the Gujarat HC considered whether provisional attachment of bank accounts and stock under section 45 of the Gujarat Value Added Tax Act, 2003 could be continued to secure a possible future penalty liability. The Court held that the scope of attachment for protection of Government revenue required further consideration, and granted ad-interim relief in the meantime. It stayed the impugned order and directed release of the attached bank accounts and stock.</description>
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      <description>Pending the writ petition, the Gujarat HC considered whether provisional attachment of bank accounts and stock under section 45 of the Gujarat Value Added Tax Act, 2003 could be continued to secure a possible future penalty liability. The Court held that the scope of attachment for protection of Government revenue required further consideration, and granted ad-interim relief in the meantime. It stayed the impugned order and directed release of the attached bank accounts and stock.</description>
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