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    <title>2020 (1) TMI 24 - KARNATAKA HIGH COURT</title>
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    <description>A writ petition challenging a bank attachment notice in Form GST DRC-22 became infructuous after the Commercial Tax Officer withdrew the impugned attachment by letter addressed to the bank. Once the withdrawal was placed on record, the relief sought lost its live controversy and the court found no substantive issue left for adjudication. The writ petition was therefore dismissed as academic, without any determination on the merits of the original challenge to the attachment under Section 83.</description>
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      <title>2020 (1) TMI 24 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=390411</link>
      <description>A writ petition challenging a bank attachment notice in Form GST DRC-22 became infructuous after the Commercial Tax Officer withdrew the impugned attachment by letter addressed to the bank. Once the withdrawal was placed on record, the relief sought lost its live controversy and the court found no substantive issue left for adjudication. The writ petition was therefore dismissed as academic, without any determination on the merits of the original challenge to the attachment under Section 83.</description>
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