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Senior Standing Counsel for DGGI Ms. Revathi Manivannan defended the department’s position, arguing that successive attachment orders had been passed by the DGGI, which were not challenged by the petitioner. She submitted that the department had the authority to issue successive provisional attachment orders under Section 83 of the CGST Act without any prohibition. Ms. Revathi Manivannan further informed the court that after issuing show cause notices to the petitioner and obtaining his reply, the department had subsequently passed orders for reversal of tax credit.
by Sekar Reporter · Published August 10, 2025
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Justice Vijayakumar of the Madras High Court, it observed that since the Censor Board had already granted certification, the court could not interfere. Granting liberty to file a public interest litigation in connection with the issue, the judge disposed of the case with this order.
by Sekar Reporter · Published January 23, 2026