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    <title>2020 (9) TMI 677 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the provisional attachment of the petitioners&#039; bank accounts under Section 83 of the GGST Act, citing sufficient material to justify the action due to the petitioners&#039; involvement in bogus billing. The court found a reasonable apprehension of default in tax collection and determined that the authorities did not misuse their powers, dismissing the petition and maintaining the attachment to safeguard government revenue.</description>
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      <description>The court upheld the provisional attachment of the petitioners&#039; bank accounts under Section 83 of the GGST Act, citing sufficient material to justify the action due to the petitioners&#039; involvement in bogus billing. The court found a reasonable apprehension of default in tax collection and determined that the authorities did not misuse their powers, dismissing the petition and maintaining the attachment to safeguard government revenue.</description>
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