2024 (12) TMI 1353

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Full Text of the Document

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....he Respondent : 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 09.12.2023 passed under Section 73 of the GST Act as well as the order dated 22.10.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Attack....