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    <title>2020 (10) TMI 759 - GUJARAT HIGH COURT</title>
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    <description>The court partly allowed the writ application by quashing the provisional attachment order in Form GST DRC-22 dated 27.07.2020 under Section 83 of the Act due to lack of credible material. However, the relief sought to quash Form GST DRC-01A dated 24.07.2020 was not granted. The court allowed the department to take appropriate action afresh in accordance with the law, lifting the attachment of factory premises and preventing coercive action against the petitioner. The direction to transfer proceedings to the CGST department was not specifically addressed in the judgment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399785</link>
      <description>The court partly allowed the writ application by quashing the provisional attachment order in Form GST DRC-22 dated 27.07.2020 under Section 83 of the Act due to lack of credible material. However, the relief sought to quash Form GST DRC-01A dated 24.07.2020 was not granted. The court allowed the department to take appropriate action afresh in accordance with the law, lifting the attachment of factory premises and preventing coercive action against the petitioner. The direction to transfer proceedings to the CGST department was not specifically addressed in the judgment.</description>
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