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    <title>2019 (9) TMI 618 - GUJARAT HIGH COURT</title>
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    <description>The court found the orders demanding payment, provisional attachment of goods, bank accounts, and blockage of Input Tax Credit to be illegal due to lack of proper procedure and authority. The orders were quashed, emphasizing the necessity of following due process and providing a hearing before taking such actions. The court directed that proceedings under Section 74 of the Act should only occur after issuing a show-cause notice and allowing for a hearing, setting aside the previous orders.</description>
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