2021 (2) TMI 1119

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Full Text of the Document

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....sent petition has been filed against the order of the appellate authority arising from proceedings under Section 74 of the Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). Since, no Tribunal has yet been constituted, the present petition is being entertained at this stage. 2. Submission of learned counsel for the petitioner is that at the time of purchase of goods/stocks, ....