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The HC held that the impugned order u/s 129 of the Odisha GST Act, 2017 was not timely. Despite the petitioner's appeal mentioning 27.09.2024 as the order date, the HC found the order was made on the 8th day from the notice specifying penalty, violating Section 129(3). Consequently, the order was set aside and quashed, and the petition was disposed of.
The HC held that the impugned order u/s 129 of the Odisha GST Act, 2017 was not timely. Despite the petitioner's appeal mentioning 27.09.2024 as the order date, the HC found the order was made on the 8th day from the notice specifying penalty, violating Section 129(3). Consequently, the order was set aside and quashed, and the petition was disposed of.
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