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    <title>2021 (1) TMI 365 - DELHI HIGH COURT</title>
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    <description>The court found the provisional attachment of the petitioner&#039;s bank account under Section 83 of the Central Goods and Services Tax Act, 2017 to be illegal as it did not meet the statutory requirements. The court quashed the attachment order, emphasizing that such powers must be exercised within the specified legal framework. The petitioner&#039;s cooperation in providing necessary information was assured, and the writ petition was allowed, with the pending application disposed of.</description>
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      <description>The court found the provisional attachment of the petitioner&#039;s bank account under Section 83 of the Central Goods and Services Tax Act, 2017 to be illegal as it did not meet the statutory requirements. The court quashed the attachment order, emphasizing that such powers must be exercised within the specified legal framework. The petitioner&#039;s cooperation in providing necessary information was assured, and the writ petition was allowed, with the pending application disposed of.</description>
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