2025 (12) TMI 1369

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..... Heard learned counsel for the petitioner and the learned Standing Counsel for the State. 2. Submission is, the petitioner has taken supply from a registered person. The petitioner itself is a registered person. Therefore, any doubt that may have arisen on the physical verification of the goods by the UPGST authorities, may only have led to demand of security in terms of Section 129(1)(a) of t....