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    <title>2023 (12) TMI 423 - BOMBAY HIGH COURT</title>
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    <description>A writ challenge to provisional attachment of a bank account under the Maharashtra GST Act was not entertained once an order-in-original had been passed, because the petitioner was required to pursue the statutory appellate remedy. The Court treated the appeal as the appropriate forum to challenge the adjudication and the attachment-related grievance. It nevertheless permitted limited withdrawal from the attached account so the petitioner could make the pre-deposit needed for the appeal, while preserving the contention that the attachment was illegal.</description>
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      <description>A writ challenge to provisional attachment of a bank account under the Maharashtra GST Act was not entertained once an order-in-original had been passed, because the petitioner was required to pursue the statutory appellate remedy. The Court treated the appeal as the appropriate forum to challenge the adjudication and the attachment-related grievance. It nevertheless permitted limited withdrawal from the attached account so the petitioner could make the pre-deposit needed for the appeal, while preserving the contention that the attachment was illegal.</description>
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      <pubDate>Thu, 07 Dec 2023 00:00:00 +0530</pubDate>
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