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    <title>2019 (10) TMI 521 - GUJARAT HIGH COURT</title>
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    <description>The Court issued a Notice directing the respondents to release the attachment of the petitioner&#039;s bank account and unblock the petitioner&#039;s credit in the electronic ledger. This interim relief was granted based on the petitioner&#039;s argument that the respondents lacked statutory authority to block tax credit and that the provisional attachments were unauthorized under the CGST Act. The assessment order indicated that once assessment is completed, the attachment under section 83 of the CGST Act should cease, supporting the Court&#039;s decision to grant interim relief to the petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=387037</link>
      <description>The Court issued a Notice directing the respondents to release the attachment of the petitioner&#039;s bank account and unblock the petitioner&#039;s credit in the electronic ledger. This interim relief was granted based on the petitioner&#039;s argument that the respondents lacked statutory authority to block tax credit and that the provisional attachments were unauthorized under the CGST Act. The assessment order indicated that once assessment is completed, the attachment under section 83 of the CGST Act should cease, supporting the Court&#039;s decision to grant interim relief to the petitioner.</description>
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