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    <title>2023 (3) TMI 999 - TELANGANA HIGH COURT</title>
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    <description>HC examined the legality of GST provisional attachment under Section 83 of CGST Act. After petitioner filed objections, the Commissioner released bank accounts from attachment. The court clarified that procedural observations would not prejudice future assessment proceedings and disposed of the writ petition, effectively resolving the petitioner&#039;s grievance without additional orders.</description>
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      <description>HC examined the legality of GST provisional attachment under Section 83 of CGST Act. After petitioner filed objections, the Commissioner released bank accounts from attachment. The court clarified that procedural observations would not prejudice future assessment proceedings and disposed of the writ petition, effectively resolving the petitioner&#039;s grievance without additional orders.</description>
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