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    <title>2023 (1) TMI 580 - BOMBAY HIGH COURT</title>
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    <description>The HC examined a jurisdictional challenge to an account attachment under Section 83 of MGST Act. The court directed the petitioner to first utilize Rule 159(5) of GST Rules to address the attachment&#039;s merits, following precedent from a prior Division Bench decision. The HC granted a three-week window for the petitioner to approach the concerned authority and seek attachment revocation, emphasizing administrative remedies before judicial intervention.</description>
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