2024 (1) TMI 565

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....ORDER Heard Shri Deepak Pandey, learned counsel for the petitioner and Shri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the respondents- State. The petitioner is aggrieved by the order imposing penalty in proceedings taken out under Section 129 of the GST Act. In the impugned order passed by the initial authority dated 31.01.2023 and the order passed by the appellate au....