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No seizure of goods and attachment of bank accounts can be done if GST already deposited: HC

January 5, 2019[2019] 101 80 (Gujarat)

GST: Where goods found in excess in factory premises of petitioner company, supplier of iron and steel products, were seized and its bank accounts were attached, petitioner being a going concern which had already deposited, a sum covering more than tax liability that might be assessed impugned order of attachment was to be quashed

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