2025 (5) TMI 471

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....riyanka Midha ORDER 1. It is submitted by learned counsel for the petitioner that the impugned order dated 03.02.2025 has been passed under Section 74 of Central Goods and Services Tax Act, 2017 (for short 'the Act') pertaining to the period July, 2017 to May, 2018. 2. Submissions have been made that a resolution plan under the Insolvency and Bankruptcy Code, 2016, has been approved by ....