2025 (3) TMI 178

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..... re any bar or prohibition for filing return in the GST portal of Telangana where the petitioner's branch admittedly exists? - it was held by High Court that 'The very foundation of show cause notice itself is bad in law and the assumption of respondent No. 2 that return could not have been filed in the GST portal of Telangana is not flowing from Section 140 of the Act. Therefore, the impugned .....

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