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    <title>2021 (3) TMI 495 - BOMBAY HIGH COURT</title>
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    <description>The HC disposed of the writ petition, directing the release of certain bank accounts from provisional attachment under the CGST Act. The petitioner was granted the opportunity to file objections regarding the attachment of his accounts. The competent authority was instructed to decide on these objections within a specified timeframe, with all contentions remaining open as no decision on merit was made. No costs were awarded, emphasizing the importance of due process and compliance with statutory requirements in provisional attachments. The judgment underscored that only the bank account of the taxable person could be attached, not those of family members without allegations.</description>
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    <pubDate>Wed, 10 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (3) TMI 495 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=405167</link>
      <description>The HC disposed of the writ petition, directing the release of certain bank accounts from provisional attachment under the CGST Act. The petitioner was granted the opportunity to file objections regarding the attachment of his accounts. The competent authority was instructed to decide on these objections within a specified timeframe, with all contentions remaining open as no decision on merit was made. No costs were awarded, emphasizing the importance of due process and compliance with statutory requirements in provisional attachments. The judgment underscored that only the bank account of the taxable person could be attached, not those of family members without allegations.</description>
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      <pubDate>Wed, 10 Mar 2021 00:00:00 +0530</pubDate>
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