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    <title>2019 (9) TMI 741 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the orders of provisional attachment of the bank accounts, holding that the interest of the government revenue was sufficiently secured by the excess tax paid by the applicants. The court also upheld the validity of the corrigendum and the authority of the Additional Director General to pass the provisional attachment order. The court emphasized the need for careful and balanced use of provisional attachment powers to protect revenue without unduly harming business operations.</description>
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      <description>The court quashed the orders of provisional attachment of the bank accounts, holding that the interest of the government revenue was sufficiently secured by the excess tax paid by the applicants. The court also upheld the validity of the corrigendum and the authority of the Additional Director General to pass the provisional attachment order. The court emphasized the need for careful and balanced use of provisional attachment powers to protect revenue without unduly harming business operations.</description>
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