2024 (9) TMI 434

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....r. R. Suresh Kumar Additional Government Pleader ORDER In this writ petition, the petitioner has challenged the impugned order dated 30.01.2024 passed by the respondent under Section 62 of the GST Act, 2017. 2. The impugned order has preceded a notice in GSTR 3A dated 28.12.2023. The specific case of the petitioner is that the petitioner is a small time dealer and had failed to notice the....

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....iod prescribed under Section 62(2) of the Act and therefore, the provision under Section 62(2) of the respective GST Act will not come to rescue the petitioner. 5. Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, I am of the view that the rigors of sub section 2 to section 62 of the respective GST ....