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    <title>2021 (12) TMI 1001 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging the provisional attachment of the petitioner&#039;s assets under the CGST Act. The petitioner&#039;s argument of not being a taxable person was rejected, and the court emphasized the availability of an alternative remedy under the CGST Rules. Following precedent, the court disposed of the petition, allowing the petitioner to file objections under the rules within a specified timeline. The judgment maintained the rights of all parties and concluded the matter.</description>
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      <description>The High Court dismissed the writ petition challenging the provisional attachment of the petitioner&#039;s assets under the CGST Act. The petitioner&#039;s argument of not being a taxable person was rejected, and the court emphasized the availability of an alternative remedy under the CGST Rules. Following precedent, the court disposed of the petition, allowing the petitioner to file objections under the rules within a specified timeline. The judgment maintained the rights of all parties and concluded the matter.</description>
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