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2020 (1) TMI 1089 - HC - GSTImposition of late fee, interest and penalty - delayed filing of GSTR-3B and GSTR-1 - HELD THAT:- It is pointed out by Mr. Contractor that till this date, no proceedings have been initiated as apprehended. It is just an apprehension on the basis of which the writ-applicant is praying for in terms of Paragraph 14(d). - In such circumstances, no further adjudication is required. Petition disposed off.
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