2025 (7) TMI 1517
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....eth and Ms. Palak Mathur, Advocates For the Respondents : Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Shashank Kumar and Ms. Garima Kumar, Advocates. ORDER This hearing has been done through hybrid mode. 2. On 30th April, 2025 after hearing the parties the Court had observed as under: "4. It is the Petitioner's case that Section 122 (1A) of the CGST Act came into effect only ....
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