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    <title>2020 (1) TMI 467 - GUJARAT HIGH COURT</title>
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    <description>The court declined to quash the expired provisional attachment of the petitioner&#039;s bank accounts under Section 83 of the Gujarat Goods and Services Tax Act, 2017. The petitioner was directed to maintain a minimum stock worth Rs. 4 Crore until the final adjudication of show cause notices, ensuring the balance between operational needs and state interests. The decision allowed the petitioner to operate their bank accounts and continue business activities during the ongoing adjudication process.</description>
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      <description>The court declined to quash the expired provisional attachment of the petitioner&#039;s bank accounts under Section 83 of the Gujarat Goods and Services Tax Act, 2017. The petitioner was directed to maintain a minimum stock worth Rs. 4 Crore until the final adjudication of show cause notices, ensuring the balance between operational needs and state interests. The decision allowed the petitioner to operate their bank accounts and continue business activities during the ongoing adjudication process.</description>
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