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    <title>2024 (8) TMI 641 - GUJARAT HIGH COURT</title>
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    <description>HC found the summary order in GST DRC-07 legally invalid due to absence of formal order. Court quashed the recovery actions and directed respondents to lift bank account attachments. The judgment emphasized procedural correctness, ruling that recovery actions cannot proceed without a substantive legal order, thereby protecting the petitioner&#039;s rights and assets.</description>
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      <description>HC found the summary order in GST DRC-07 legally invalid due to absence of formal order. Court quashed the recovery actions and directed respondents to lift bank account attachments. The judgment emphasized procedural correctness, ruling that recovery actions cannot proceed without a substantive legal order, thereby protecting the petitioner&#039;s rights and assets.</description>
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