2024 (12) TMI 451

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....t : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed by the petitioner challenging the order dated 11.12.2023 passed under Section 73 of the GST Act as well as the order dated 25.09.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Attacking the orde....