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By this petition the petitioner has challenged the notice issued by the respondent under Section 79 of CGST Act for initiation of recovery proceedings against him. The petition stands dismissed as withdrawn with the aforesaid liberty.

Section 79 of the CGST Act, 2017—Recovery Proceedings –- The petitioner challenged the notice dated 18.10.2021 passed under Section 79 of Act, 2017 for initiation of recovery proceedings against him. The court observed that the counsel for the petitioner prayed for permission to withdraw the present petition with liberty to take alternate remedy available as per law. Held that:-The Hon’ble High Court disposed the petition accordingly.
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