2025 (12) TMI 634

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....AN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel For the Petitioner: Ponnada Sree Vyas. Counsel For the Respondent(S):GP For Commercial Tax. COMMON ORDER (PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) In all these cases, the petitioner, who has been served with Notices, under Section 61 of the G.S.T. Act, 2017, has approached this Court, with the contention that, the preliminar....

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.... would show that, where a Notice is issued under Section 61, and the proper officer is not satisfied with the explanation, offered by the dealer, further proceedings are to be initiated under Sections 65, 66, 67, 73 & 74 or 74 A. 6. In view of the fact that, the proceedings initiated under Section 61, would have to result in proceedings either under Section 73 or under Section 74, it would only....