2021 (8) TMI 891

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..... P Trupesh Kathiriya for respondent - State has placed on record a copy of the remarks by the Assistant Commissioner of State Tax, Unit-60, Surat - respondent No. 4. From the said remarks, it appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. It is needl .....

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