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    <title>2024 (8) TMI 1196 - CALCUTTA HIGH COURT</title>
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    <description>Calcutta HC disposed of a petition challenging an order passed on remand under Section 73 of the WBGST/CGST Act 2017. The court noted petitioner&#039;s payment in Form GST DRC 03 dated 29th July 2024 and amendments to CGST Act 2017, including insertion of Section 128A(1), 128A(1)(b), and recommendations from 53rd GST Council Meeting. The matter was remanded back to respondent for reconsideration and passing a fresh reasoned order.</description>
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