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    <title>2025 (10) TMI 604 - SC Order</title>
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    <description>SC declined to interfere with the HC&#039;s order holding that once a deemed stay arises under Section 107 of the GST Act (after payment of 10% of disputed tax and filing of appeal), authorities may not provisionally attach or restrain funds in the petitioner&#039;s bank account. The special leave petition was disposed of, leaving the High Court&#039;s determination against post-stay provisional attachment intact.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779808</link>
      <description>SC declined to interfere with the HC&#039;s order holding that once a deemed stay arises under Section 107 of the GST Act (after payment of 10% of disputed tax and filing of appeal), authorities may not provisionally attach or restrain funds in the petitioner&#039;s bank account. The special leave petition was disposed of, leaving the High Court&#039;s determination against post-stay provisional attachment intact.</description>
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