2023 (4) TMI 1059

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....C. ORDER This petition is directed against an order passed by the competent authority dated 03.03.2022, imposing liability of tax and 100% penalty in accordance with section 74(5) of GST Act. The order itself is challenged on the grounds that no notice, as was mandatorily required by section 74 (1) of the GST Act, has been served upon the petitioner. In such circumstances, passing of final o....