2022 (2) TMI 1306

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....ORDER Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner, learned Standing Counsel for the State-respondent. 2. Having heard the learned counsel for the parties and having perused the record, it transpires that the First Appeal Authority has misconstrued the provision of Section 107(6)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'A....