2023 (12) TMI 555

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.... Heard Shri Puneet Arun, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents-State. By the notice dated 28.01.2023 taken out in purported exercise of powers under Section 46 of the GST Act, the petitioner was asked to furnish the returns within 15 days. The show cause notice dated 28.01.2023 contained the recital that i....