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    <title>2021 (8) TMI 776 - KERALA HIGH COURT</title>
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    <description>The Court declined to interfere with the interim order staying directions in a writ petition, which required security in the form of a bank guarantee and an undertaking not to alienate fixed assets. The appellant&#039;s challenge against the provisional attachment orders under Section 83 of the Central Goods and Services Tax Act, 2017 was not successful, as the Court found no basis for grievance due to the expiration of the provisional attachment orders. The writ appeal was disposed of with the respondents having the liberty to seek relief before the Single Judge if needed.</description>
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      <description>The Court declined to interfere with the interim order staying directions in a writ petition, which required security in the form of a bank guarantee and an undertaking not to alienate fixed assets. The appellant&#039;s challenge against the provisional attachment orders under Section 83 of the Central Goods and Services Tax Act, 2017 was not successful, as the Court found no basis for grievance due to the expiration of the provisional attachment orders. The writ appeal was disposed of with the respondents having the liberty to seek relief before the Single Judge if needed.</description>
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