2024 (11) TMI 1170

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....Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the demand of penalty order dated November 6, 2024 passed under Section 129(1)(b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') read with Section 20 of the Integrated Goods and Servi....