2025 (7) TMI 548

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....ER 1. Heard learned counsel for the parties and perused the record. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated August 31, 2024 passed by the respondent No.3/Assistant Commissioner, Sales Tax, Sector-2, Hamirpur, under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "....