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2021 (10) TMI 43 - HC - GSTVires of Explanation I (ii) to Section 74 of the CGST Act, 2017 and Delhi GST Act, 2017 - proceedings against all the persons liable to pay penalty under Sections 122, 125, 129 and 130 of CGST Act - HELD THAT:- Issue notice - List on 24th March, 2022.
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