2024 (12) TMI 1626

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Full Text of the Document

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.... HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the petitioner and learned Standing Counsel for the State - respondents. Learned counsel for the petitioner submits that the proceedings under section 127, read with section 122 of the GST Act were initiated against the petitioner on the basis of the survey on the ground that the tax invoice does not bear the number of biltee. He fu....