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    <title>2024 (12) TMI 1500 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC determined that the provisional attachment order issued under Section 83 of the Gujarat Goods and Services Tax Act, 2017, had expired on 17.10.2024, as it was not extended by the Competent Authority. With confirmation from the respondent&#039;s counsel that no extension was sought, the court declared the petition infructuous and discharged the notice, concluding that the attachment order had effectively lapsed.</description>
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      <description>The Gujarat HC determined that the provisional attachment order issued under Section 83 of the Gujarat Goods and Services Tax Act, 2017, had expired on 17.10.2024, as it was not extended by the Competent Authority. With confirmation from the respondent&#039;s counsel that no extension was sought, the court declared the petition infructuous and discharged the notice, concluding that the attachment order had effectively lapsed.</description>
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