(1.) Supplementary Affidavit filed by the petitioner is taken on record.
(2.) Heard Sri Ashish Mishra, the counsel for the petitioner and the learned Standing Counsel, who appears for the respondents.
(3.) The present petition has been filed challenging the order dtd. 17/10/2018 purportedly to be passed in exercise of the power under Sec. 129 of the CGST Act as well as the order dtd. 31/10/2020 passed by the respondent no.4 whereby the appeal preferred by the petitioner has been dismissed.