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There is no ground to entertain the matters, accordingly SLP dismissed.

Section 83 of the CGST Act, 2017 —Provisional Attachment of Bank Accounts — The Court observed that there is no ground to entertain these matters. The Petitions are dismissed with costs of Rs. 50,000/- in each case, to be paid to the Supreme Court Legal Services Committee within two weeks. Held that—The Hon’ble Supreme Court dismissed the Special Leave Petition.
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