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    <title>2024 (7) TMI 1385 - DELHI HIGH COURT</title>
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    <description>HC upheld provisional attachment of petitioner&#039;s bank account under Section 83 of CGST Act. Attachment was based on investigations revealing fraudulent Input Tax Credit claims from fake suppliers. The Court found the Commissioner&#039;s action justified to protect revenue interests, dismissing the petitioner&#039;s challenge to the attachment order.</description>
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      <description>HC upheld provisional attachment of petitioner&#039;s bank account under Section 83 of CGST Act. Attachment was based on investigations revealing fraudulent Input Tax Credit claims from fake suppliers. The Court found the Commissioner&#039;s action justified to protect revenue interests, dismissing the petitioner&#039;s challenge to the attachment order.</description>
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