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    <title>2019 (11) TMI 279 - KARNATAKA HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the provisional attachment notice due to non-compliance with procedural requirements under the Central Goods &amp;amp; Services Tax Act. The court found that the necessary ingredients for attachment were not met, as there were no pending proceedings under the relevant sections cited. The judgment emphasized the importance of meeting statutory requirements and providing appropriate documentation before initiating recovery proceedings.</description>
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