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2021 (10) TMI 1218 - HC - GSTRefund the tax, penalty and cess - contention is that the order passed under Section 129(3) of the CGST Act was not uploaded in the portal and certified copy was not issued despite request by the petitioner - HELD THAT:- Without entering into the detailed hearing and in light of the undertaking by the respondent to issue a fresh certified copy, the petition is disposed off.
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