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    <title>2021 (11) TMI 817 - GUJARAT HIGH COURT</title>
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    <description>The Court resolved the issue of the continuation of provisional attachment of property under Section 83 of the CGST Act beyond one year by directing the restoration of the provisionally attached property. The Court emphasized strict compliance with statutory provisions and cautioned against unnecessary approaches to the Court for compliance. Despite the case warranting costs, the Court disposed of the petition without imposing any costs on the parties involved.</description>
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