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NEW JAI HIND TRANSPORT SERVICE vs. UNION OF INDIA AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

RITU BAHRI
RAKESH THAPLIYAL
Pet. Counsel
M.p. Devnath
Pulak Raj Mulllik
Res. Counsel
Puja Banga
Shobhit Saharia

Petitioner / Applicant

NEW JAI HIND TRANSPORT SERVICE
Respondent UNION OF INDIA AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Sep 27, 2024
Order No.

WRIT PETITION (M/S) NO. 646 OF 2023

Citation

2024(9) TAXREPLY 11158
Original Order
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ORDER

JUDGMENT PER (HON’BLE THE CHIEF JUSTICE MS. RITU BAHRI) The petitioner M/s New Jai Hind Transport Service is a proprietorship firm and providing services of Goods Transport Agency (in short GTA) to its customers / service recipients. 2) The petitioner is challenging the order passed by learned Appellate Authority for Advance Ruling for the State of Uttarakhand Goods and Service Tax dated 30.01.2023 (Annexure-1 to the writ petition) issued by respondent No. 3. Petitioner is a sole proprietor of the said firm and is duly registered under the Uttarakhand Goods and Service Tax Act, 2017. His place of business is 1st Floor, Shop No. 72, Avdhoot Mandal, Haridwar, Uttarakhand. 3) A proposed draft agreement (Annexure-2 to the writ petition) was entered between the petitioner and the service recipient. The salient features of the proposed draft agreement are as under : “(i) Scope: - Petitioner will transport the goods belonging to the service recipient fr....

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