2024 (5) TMI 1527

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..... oner impugns attachment order passed under Section 83 of the Central Goods and Services Tax Act, 2017 provisionally attaching the Bank Account No. 5318491022934019 of the petitioner maintained with Yes Bank Ltd. 2. As per the petitioner the bank account was directed to be provisionally attached on 27-1-2022. Learned Counsel for the petitioner submits that in terms of Section 83(2) of the Act, the .....

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