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    <title>2023 (1) TMI 235 - MADRAS HIGH COURT</title>
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    <description>HC ruled on provisional attachment of immovable property under CGST Rules. The court found that the attachment order dated 04.11.2019 automatically ceased to have effect on 04.11.2020 as per Section 83(2) of CGST Act. The writ petition was disposed of, confirming the provisional attachment&#039;s expiration by operation of law, without impacting ongoing tax proceedings.</description>
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