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    <title>2021 (1) TMI 795 - GUJARAT HIGH COURT</title>
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    <description>The court allowed the writ application, quashing the impugned order of provisional attachment of the bank accounts under Section 83 of the CGST Act. The court directed the respondents to lift the provisional attachment, emphasizing the need for judicious exercise of power under Section 83 to prevent unnecessary hardship and litigation.</description>
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