9911796707
TMI Blog2024 (9) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... a small time dealer and had failed to notice the same - HELD THAT:- The rigors of sub section 2 to section 62 of the respective GST Act need not be pressed against the petitioner, as the intention of the Department is only to ensure the statutory compliance as long as the dealer complies with the same and pays the necessary late fee charges. The delay in filing the returns in GSTR 3B on 30.05.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 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 same. It is submitted that the petitioner admits that the petitioner had failed to file the monthly return in GSTR 3B in time for the month of November, 2023. 3. It is submitted that unaware o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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 Act need not be pressed against the petitioner, as the intention of the Department is only to ensure the statutory compliance as long as the dealer complies with the same and pays the necessary late fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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