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As there is a challenge to vires of the State and Central enactment, let notice be issued to learned Advocate General, as well as, learned Attorney General.

Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts – The petitioner counsel sought urgency in the matter. It has been further informed that the similar matters are fixed on 30th March, 2021. Held that:- The Hon’ble High Court issued Notice and fixed matters on 30th March, 2021.
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