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    <title>2022 (6) TMI 93 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC allowed revenue&#039;s application for extension of time to complete investigation regarding provisional attachment and blocking of Input Tax Credit. The court granted four months for investigation completion, noting this was pre-show cause notice stage following search operations. The court disposed of the application after revenue withdrew certain prayers, acknowledging that unlimited investigation period would not be warranted at this preliminary stage.</description>
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