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AGARWAL TIMBER SUPPLIERS vs. STATE OF UTTARAKHAND, ASSISTANT COMMISSIONER STATE TAX UTTARAKHAND GOODS AND SERVICE TAX SQUAD A RAMPUR ROAD, RUDRAPUR, STATE TAX OFFICER UTTARAKHAND, DEPOT OFFICER, UTTARAKHAND, UTTARAKHAND FOREST DEVELOPMENT CORPORATION
(Uttarakhand High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

AGARWAL TIMBER SUPPLIERS

Respondent STATE OF UTTARAKHAND, ASSISTANT COMMISSIONER STATE TAX UTTARAKHAND GOODS AND SERVICE TAX SQUAD A RAMPUR ROAD, RUDRAPUR, STATE TAX OFFICER UTTARAKHAND, DEPOT OFFICER, UTTARAKHAND, UTTARAKHAND FOREST DEVELOPMENT CORPORATION
Court Uttarakhand High Court
State

Uttarakhand

Date Jul 31, 2019
Order No.

WPMS No.2190 of 2019

Citation

2019(7) TAXREPLY 1749

Original Order
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ORDER

ORDER The petitioner has filed the present writ petition challenging the order dated 17.07.2019 passed by Assistant Commissioner, State Tax, Uttarakhand Goods and Service Tax, by which a penalty of ₹ 3,41,376/- (Rupees Three Lakh Forty One Thousand Three Hundred Seventy Six Only) has been imposed upon the petitioner. Hence the present writ petition before this Court. Learned State Counsel has apprised this Court that the petitioner has an alternative remedy under Section 107 of the Central Goods and Services Tax Act, 2017 to file an appeal before appellate authority who is the Commissioner. Since the petitioner has an alternative remedy to file an appeal, no interference is being called for by this Court in the matter. The writ petition stands dismissed on ground of alternative remedy. ....

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