2021 (5) TMI 449

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....Heard learned counsel for the petitioner at sufficient length of time. Learned counsel for the petitioner accepted the fact that now the assessment order under Section 129(3) of Central Goods and Services Tax Act, 2017 has been passed by the Assistant State Tax Officer. However, he submits that only because of the order dated 06.01.2021 passed by this Court, the petitioner was required to appear b....