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2024 (3) TMI 112

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Full Text of the Document

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....HY, J. For Petitioner : Mr.N.Murali For Respondents : Mr.Rajinish Pathiyil, Sr. SC ORDER The petitioner challenges order in original dated 14.08.2023 insofar as the imposition of penalty and interest under Section 73(9) and Section 73(7) of the Central Goods and Services Tax Act, 2017 (the CGST Act) are concerned. The petitioner states that pursuant to the show ....