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    <title>2021 (3) TMI 852 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the provisional attachment orders of the bank account and immovable property under Section 83 of the CGST Act due to lack of legal authority and exceeding statutory limits. The court released the bank account attachment and deemed further adjudication unnecessary after final assessment proceedings were concluded, ultimately disposing of the writ application.</description>
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