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    <description>Delhi HC ruled that provisional attachment under GST Act cannot exceed 12 months without a fresh order. The court quashed the continued attachment beyond the statutory period, directing respondents to issue clarificatory instructions to the bank, thereby providing relief to the petitioner challenging the prolonged account freeze.</description>
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      <description>Delhi HC ruled that provisional attachment under GST Act cannot exceed 12 months without a fresh order. The court quashed the continued attachment beyond the statutory period, directing respondents to issue clarificatory instructions to the bank, thereby providing relief to the petitioner challenging the prolonged account freeze.</description>
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