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    <title>2023 (3) TMI 625 - ANDHRA PRADESH HIGH COURT</title>
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    <description>HC determined that a notice under GST Act Section 70(1) cannot direct a third party to stop payments to an assessee. The court found the payment stoppage direction exceeded the officer&#039;s jurisdictional powers, which are limited to summoning individuals for evidence or document production. The writ petition was allowed, setting aside that specific portion of the notice while permitting other procedural actions to continue.</description>
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      <description>HC determined that a notice under GST Act Section 70(1) cannot direct a third party to stop payments to an assessee. The court found the payment stoppage direction exceeded the officer&#039;s jurisdictional powers, which are limited to summoning individuals for evidence or document production. The writ petition was allowed, setting aside that specific portion of the notice while permitting other procedural actions to continue.</description>
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