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    <title>2019 (10) TMI 92 - GUJARAT HIGH COURT</title>
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    <description>The High Court of Gujarat addressed the legality of a provisional attachment of a bank account under section 83 of the Gujarat Goods and Services Tax Act, 2017, in connection with proceedings under section 71(1) of the Act. The petitioner challenged the attachment, arguing it was not authorized under the law. The court issued a notice returnable on a specified date to delve further into the matter, considering the petitioner&#039;s argument that the attachment lacked legal authority.</description>
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      <description>The High Court of Gujarat addressed the legality of a provisional attachment of a bank account under section 83 of the Gujarat Goods and Services Tax Act, 2017, in connection with proceedings under section 71(1) of the Act. The petitioner challenged the attachment, arguing it was not authorized under the law. The court issued a notice returnable on a specified date to delve further into the matter, considering the petitioner&#039;s argument that the attachment lacked legal authority.</description>
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