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    <title>2021 (2) TMI 818 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court ordered the withdrawal of the provisional attachment of the petitioner&#039;s account under Section 83(2) of the Central Goods and Service Tax Act, as the attachment had exceeded the one-year limit prescribed by the statute. The competent authority was directed to comply with this statutory requirement and withdraw the attachment order issued on 13.08.2019. Additionally, the Court granted liberty to the respondents to proceed against the petitioner within the confines of the law despite the withdrawal of the attachment order. The writ petition was disposed of in line with these directives.</description>
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    <pubDate>Mon, 15 Feb 2021 00:00:00 +0530</pubDate>
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      <description>The Court ordered the withdrawal of the provisional attachment of the petitioner&#039;s account under Section 83(2) of the Central Goods and Service Tax Act, as the attachment had exceeded the one-year limit prescribed by the statute. The competent authority was directed to comply with this statutory requirement and withdraw the attachment order issued on 13.08.2019. Additionally, the Court granted liberty to the respondents to proceed against the petitioner within the confines of the law despite the withdrawal of the attachment order. The writ petition was disposed of in line with these directives.</description>
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