2020 (11) TMI 148

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....ri Aditya Pandey, learned counsel for the petitioner and learned Standing Counsel for the State respondents. The contention advanced by learned counsel for the petitioner is that once the order has been passed by the appellate authority on merit, then in the garb of exercise of power of rectification under Section 161 of Uttar Pradesh Goods and Services Tax Act, 2017, the entire order could not....