In the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts,...

In the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the petitioners under section 83 of the GST Acts are without authority of law and are rendered unsustainable. .....

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