2022 (3) TMI 494

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....am and Ms. Saruapriya Makkar, Advocates. Respondent Through Mr. Harpreet Singh, SSC for GST with Ms. Suhani Mathur, Advocates. JUDGMENT MANMOHAN, J (Oral) 1. Present writ petition has been filed challenging the letter dated 07th December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers of the Petitioner to provisionally attach immovable prop....