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Order provisionally attaching bank account is liable to be set aside if no proceedings are pending: Gujarat HC

May 15, 2021[2021] 127 taxmann.com 199 (Gujarat)
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GST : Where no proceedings were pending against petitioner under sections 62, 63, 64, 67, 73 and 74 of CGST Act, order provisionally attaching bank account of petitioner was without jurisdiction and was liable to be quashed and set aside and attachment was to be lifted and petitioner was to be permitted to operate his bank account.

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