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    <title>2025 (6) TMI 1337 - DELHI HIGH COURT</title>
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    <description>A provisional attachment and debit freeze on bank accounts under the CGST Act could not continue after an appeal was filed against the order-in-original. Filing the appeal under Section 107 was treated as operating as an automatic stay of the order dated 28 January 2025, so the freezing communication had to be withdrawn. The bank was directed to lift the debit freeze from all accounts opened under the same PAN, and the accounts were de-frozen.</description>
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      <description>A provisional attachment and debit freeze on bank accounts under the CGST Act could not continue after an appeal was filed against the order-in-original. Filing the appeal under Section 107 was treated as operating as an automatic stay of the order dated 28 January 2025, so the freezing communication had to be withdrawn. The bank was directed to lift the debit freeze from all accounts opened under the same PAN, and the accounts were de-frozen.</description>
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