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    <title>2021 (4) TMI 504 - BOMBAY HIGH COURT</title>
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    <description>The court considered the challenge to provisional attachment orders under section 83 of the CGST Act concerning tax liability on imported services. The petitioner proposed depositing additional funds in the frozen bank accounts to address revenue concerns, allowing operation of accounts beyond the revenue amount. The court accepted this arrangement, permitting the petitioner to manage accounts for expenses. Subsequently, the petitioner&#039;s request to place the revenue amount in a fixed deposit for all parties&#039; benefit was granted. The matter was resolved with parties&#039; statements accepted, and the petitioner given liberty to proceed with the fixed deposit placement.</description>
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      <description>The court considered the challenge to provisional attachment orders under section 83 of the CGST Act concerning tax liability on imported services. The petitioner proposed depositing additional funds in the frozen bank accounts to address revenue concerns, allowing operation of accounts beyond the revenue amount. The court accepted this arrangement, permitting the petitioner to manage accounts for expenses. Subsequently, the petitioner&#039;s request to place the revenue amount in a fixed deposit for all parties&#039; benefit was granted. The matter was resolved with parties&#039; statements accepted, and the petitioner given liberty to proceed with the fixed deposit placement.</description>
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