2023 (8) TMI 1216

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....eneral of India assisted by Ms. Natasha Pradhan and Ms. Purnima Subba, Advocates For the Respondent : Mr. T.R. Barfungpa, Advocate. Mr. Hem Lall Manger, Advocate. Ms. Parvin Manger, Advocate. Ms. Lahamu Bhutia, Advocate ORDER 1. The learned Deputy Solicitor General of India has placed before this court the provision of Section 112 of Central Goods and Services Tax Act, 2017 (CGST) as well....