2026 (7) TMI 1508

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....Agarwal For the Respondent(s) : C.S.C. ORDER 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State. 2. Challenge has been raised to the order dated 21.12.2023 passed under Section 73 of the UPGST Act, 2017 (hereinafter referred to as 'the Act') for the tax period 2017-18. 3. Submission is, the order suff....