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    <title>2021 (10) TMI 633 - KERALA HIGH COURT</title>
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    <description>The court granted a stay of operation on the provisional attachment orders of seven accounts under Section 86 of the Central Goods and Service Tax Act. The court found that the impugned orders did not meet the conditions outlined in a Supreme Court decision regarding provisional attachments, indicating a lack of proper application of mind. Acknowledging the significant impact on the running establishment&#039;s bank accounts, the court was prima facie satisfied that the orders should be stayed. The petitioner was allowed to operate the bank accounts for eight weeks during the stay period.</description>
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      <description>The court granted a stay of operation on the provisional attachment orders of seven accounts under Section 86 of the Central Goods and Service Tax Act. The court found that the impugned orders did not meet the conditions outlined in a Supreme Court decision regarding provisional attachments, indicating a lack of proper application of mind. Acknowledging the significant impact on the running establishment&#039;s bank accounts, the court was prima facie satisfied that the orders should be stayed. The petitioner was allowed to operate the bank accounts for eight weeks during the stay period.</description>
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