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    <title>2019 (11) TMI 527 - DELHI HIGH COURT</title>
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    <description>The High Court directed the respondents to produce original records related to the freezing of the petitioner&#039;s bank accounts under the CGST Act, 2017. The court emphasized the importance of following due process and serving proper orders in such cases. This decision underscores the significance of procedural fairness and adherence to legal requirements by authorities when taking actions impacting individuals. The court&#039;s intervention serves as a safeguard against arbitrary actions by tax authorities, promoting principles of natural justice and the rule of law in administrative proceedings concerning taxation matters.</description>
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