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2025 (4) TMI 1520

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....thi,Manas Shukla For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging the order dated 09.08.2024 passed under section 73 of the GST Act as well as the order dated 31.01.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The contention o....