2024 (5) TMI 718

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....SARAF, J. 1. Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing for the State-respondent. 2. Instant writ petition arises out of penalty order dated June 18, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') and....