Challenge to order u/s 62 of GST Act, 2017 - petitioner's case of being a small dealer who failed to notice the order. Held that rigors of sub-section 2 to Section 62 need not be pressed as Department's intention is to ensure statutory compliance if dealer complies and pays late fee charges. Delay in filing GSTR 3B on 30.05.2024 beyond 30 days from impugned order dated 30.01.2024 deemed condoned. Petitioner to pay late fee u/s 47. Respondent may independently assess returns and initiate proceedings for any tax shortfall under GST Act, 2017. Petition disposed of.
Challenge to order u/s 62 of GST Act, 2017 - petitioner's case of being a small dealer who failed to notice the order. Held that rigors of sub-section 2 to Section 62 need not be pressed as Department's intention is to ensure statutory compliance if dealer complies and pays late fee charges. Delay in filing GSTR 3B on 30.05.2024 beyond 30 days from impugned order dated 30.01.2024 deemed condoned. Petitioner to pay late fee u/s 47. Respondent may independently assess returns and initiate proceedings for any tax shortfall under GST Act, 2017. Petition disposed of.
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