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    <description>The court issued a notice returnable on 1st October, 2019, based on the arguments presented by the petitioner&#039;s advocate regarding the provisional attachment of the bank account under section 83 of the Goods and Services Tax Act, 2017. The court acknowledged the seriousness of the matter and permitted direct service on the same day, indicating a willingness to review the justification for the attachment and delve deeper into the circumstances.</description>
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