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.... 1. Heard Sri Manas Shukla, learned counsel appearing for the revisionist and learned Standing Counsel appearing for the respondents. 2. The instant writ petition under Article 226 of the Constitution of India has been filed challenging therein, the order dated 20.9.2024 whereby, penalty of Rs. 50,000/- had been imposed against the petitioner in the proceedings under Section 125 of the CGST/SGS....

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