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GOYAL TRADERS vs. COMMISSIONER UTTARAKHAND STATE GOODS AND SERVICES TAX AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

PANKAJ PUROHIT
Pet. Counsel
Tarun Pandey
Res. Counsel
Tarun Lakhera

Petitioner / Applicant

GOYAL TRADERS

Respondent COMMISSIONER UTTARAKHAND STATE GOODS AND SERVICES TAX AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Nov 7, 2024
Order No.

Writ Petition Misc. Single No. 2479 of 2022

Citation

2024(11) TAXREPLY 11565
Original Order
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ORDER

By means of this writ petition, the petitioner has challenged the order dated 07.06.2022 (annexure no. 1), whereby adjudication order was passed against the petitioner. 2. Facts of the case shorn-off unnecessary details are that the petitioner is a proprietorship firm and runs business in the field of supply of tobacco. 3. Petitioner is registered with the Uttarakhand G.S.T. Act, 2017 (hereinafter referred to as “Act of 2017”). 4. The respondent-Department has conducted an audit of the petitioner-proprietorship firm for the Assessment Year 2017-18 and the impugned adjudication order was passed when several discrepancies were found in audit of the petitioner, in particular, that the petitioner-firm has wrongly availed the input tax credit. It is feeling aggrieved by the said order, the petitioner is before this Court. 5. Learned State counsel submits that the order impugned in the present writ petition is passed under Section 74 of Act of 2017, which is ap....

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