2025 (2) TMI 934

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....nt : Mr. Siddharth Malhotra, Adv. For the Respondent : Mr. Rajeev Aggarwal, SSC. ORDER 1. The writ petitioner has impugned the final order dated 18 August 2024 referable to Section 73 of the Central Goods and Services Tax Act, 2017 ["CGST Act"] and whereby the net tax payable as computed by the respondent appears to be based on a failure to reconcile the returns that were submitted. 2.....