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    <title>2023 (12) TMI 555 - ALLAHABAD HIGH COURT</title>
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    <description>HC found that tax authorities erroneously imposed penalty under Section 125 of GST Act despite petitioner&#039;s timely submission of returns within prescribed notice period. The court set aside the penalty orders, ruling that the authorities failed to properly consider the submitted documentation and incorrectly concluded no response was received.</description>
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      <description>HC found that tax authorities erroneously imposed penalty under Section 125 of GST Act despite petitioner&#039;s timely submission of returns within prescribed notice period. The court set aside the penalty orders, ruling that the authorities failed to properly consider the submitted documentation and incorrectly concluded no response was received.</description>
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