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2022 (1) TMI 1456
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.... PETITIONERS: SRI K.G. KAMATH ADVOCATE FOR THE RESPONDENTS: SRI JEEVAN J. NEERALGI ADVOCATE ORDER Petitioner has called in question the validity of the proceedings as per Annexure-A. 2. It is submitted that an order has been passed in terms of Section 129(3) of the Central Goods and Services Tax Act, 2017 (for short 'the CGST Act') and the petitioner has been called upon to pay the pen....