2024 (2) TMI 995

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....s been filed impugning Ext.P1 order passed by the 6th respondent under Section 73 of the CGST /SGST Act of 2017, read with Rule 142(5) of the GST Rules. 2. The Assessing Authority has determined the tax liability along with interest and penalty for an amount Rs.12,16,462/-. A notice in GST DRC-07 had been issued directing the petitioner - Assessee to remit the said amount within a period of three....