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Case Law Details

Case Name : Conceptial Trade Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 7687 of 2022
Date of Judgement/Order : 19/10/2022
Related Assessment Year :
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Conceptial Trade Vs State of Gujarat (Gujarat High Court)

Gujarat High Court held that provisional attachment of property under section 83 of the CGST Act can be invoked only during pendency of certain proceedings. In absence of any initiation of proceedings, powers of provisional attachment cannot be exerci

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