2025 (4) TMI 1238

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.....I., C.S.C., Saumitra Singh, Ankur Agarwal (S.C.) ORDER 1. It is inter alia submitted by counsel for the petitioner that proceedings were initiated under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') inter alia with the allegation that petitioner being an SEZ Unit, is not intended to claim ITC. Response was filed by the petitioner and during pendency of the pr....