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2024 (8) TMI 441

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..... r. Rajat Mittal, Advocate. (Through Virtual Mode) For the Respondent Through: Mr. D. C. Raina, AG, with Mr. Sajad Ashraf, GA. Mr. KDS Kotwal, Dy.AG. ORDER PER 1. Heard learned counsel for the parties. 2. In this writ petition, the petitioner has questioned the order passed by the Proper Officer under Section 73 of the GST Act, primarily on the ground that the Proper Officer has not applied its .....

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