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    <title>2022 (7) TMI 758 - ALLAHABAD HIGH COURT</title>
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    <description>Provisional attachment of a taxpayer&#039;s bank account under the Central Goods and Services Tax Act, 2017 was challenged through a writ petition. The issues concern the statutory conditions governing provisional attachment, the maintainability of writ jurisdiction within the GST statutory framework, and the significance of the proceedings&#039; stage. No final determination was made on the attachment&#039;s validity, and the matter remains pending for further hearing.</description>
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