2025 (5) TMI 1512

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.... AND RAJESH SHANKAR, J. For the Appellant : Mr. P.P.N. Roy, Sr. Advocate, Mr. Deepak Kumar Ruia, Advocate For the Respondents: Mr. Sahbaj Akhtar, A.C. to AAG-III ORDER 1. Heard the learned counsel for the petitioner and Mr. Sahbaj Akhtar, counsel for the respondents. 2. Counsel for the petitioner contends that Form GST DRC-01A dt. 06.12.2022 issued to the petitioner under section 73(1) of the....