2024 (9) TMI 225

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....an For the R-1 & R-2 : Mr. J. K. Jayaselan Government Advocate For the R-3 : Mr. C. Karthik ORDER The present writ petition has been filed challenging the impugned order, dated 13.06.2023 only insofar as the levy of penalty under Section 73 of SGST and CGST is concerned. 2. It is submitted by the learned Counsel for the petitioner that the entire tax along with interest has already been paid.....