2024 (5) TMI 1210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivam, Advocates for UOI, Mr. Atul Tripathi, SSC, CBIC, Mr. V.K. Attri, Advocate for Respondent no. 3 & 4. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 05.12.2023, whereby an order under Section 73 of this Central Goods and Services Tax Act, 2017 has been passed and demand is created against the petitioner. It is noticed that a Show Cause Notice dated 28.09.2023 was issued....