2023 (4) TMI 251

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.... Opposite Party : Mr. Sunil Mishra, ASC, CT & GST ORDER This matter is taken up through hybrid mode. 2. Heard learned counsel for the parties. 3. The petitioner has filed this writ petition seeking to set aside the impugned demand and FORM GST DRC-07 under Annexure- 7 & 8 respectively and to quash the attachment of the petitioner's bank account under Annexure-9 and to allow the petitio....

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....f the petitioner, because he is a small dealer and cannot have taxable amount of Rs.197047086.00. It is thus contended that the human error, which has been committed, has to be rectified. 5. Mr. S. Mishra, learned Additional Standing Counsel contended that the assessment order has been passed by the assessing authority under Section 74 of the OGST Act with intimation through DRC-01A for the cau....