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    <title>2023 (8) TMI 972 - MADRAS HIGH COURT</title>
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    <description>The court upheld the validity of the bank account attachment under Section 83 of the Central Goods and Services Tax Act, 2017, made to protect government revenue during ongoing proceedings against the taxable person. The attachment was deemed lawful and self-limiting, automatically ceasing after one year from the date of the order. Therefore, the writ petition was closed without further adjudication, and no costs were awarded.</description>
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