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By this petition the petitioner has challenged the attachment of Cash Credit Account and all bank accounts.

Section 83 of the CGST Act, 2017—Provisional Attachment -- The petitioner challenged attachment of Cash Credit Account and all bank accounts on the same PAN of the petitioner. The Counsel submitted that the petitioner had filed objections to this attachment as far back as on 07.08.2021 but in the absence of the decision thereon the industry of the petitioner has been shut down. Held that:-The Hon’ble High Court directed the competent authority to decide the objections immediately but not later than 23.08.2021 in accordance with law.
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