2023 (2) TMI 1153

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....ndent :- C.S.C., Counsel. ORDER 1. Heard Sri Aloke Kumar, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 14.09.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-2, Fatehpur under Section 74 of the CGST/SGST Act, 2017 and the consequential recovery order dated 11.01.2022. 3. Subm....