2026 (4) TMI 1733

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....hyap, Advocate, for the petitioner. For the Respondents: Mr. Nand Lal Thakur, Senior Panel counsel, for respondents No. 1 & 3. Mr.Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General, for respondent No. 2-State. Mr. Vijay K. Arora, Senior Advocate with Mr. Hitansh Raj and Mr. Gaurav Kumar, Advocates, for respondents No. 4 to 6. VIVEK SINGH THAKUR, JUDGE (ORAL) ....

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....n terms of the provisions of CGST Act, 2017 and HPGST Act, 2017 read with Section 20 of the IGST Act, 2017. In furtherance to his submissions, today learned counsel for the petitioner has placed before us a copy of the Audit Report under Section 65(6) of the CGST Act, wherein, a clean chit has been given to the petitioner with regard to the aforesaid amount. Confronted with this,....