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2021 (4) TMI 2

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....tructions and file a counter. 2. Notice to R1 & R2 through Court as well as privately, returnable 10.03.2021. Private notice on panel counsel for R1 and R2 is also permitted. Proof of service be placed on file by then. 3. The provisions of Section 6 of the Central Goods and Services Tax Act, 2017 provide for the authorisation of officers of State tax or Union territory tax as proper officer ....